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USA Citizens
Most countries tax all their residents (not only citizens) on their worldwide income and their citizens escape tax if they are not resident in the country. The United States is unlike other countries in that its citizens pay US tax on their income no matter in which country they are resident. US citizens therefore find it difficult to take advantage of personal tax havens. Although there are some offshore bank accounts that have been advertised as tax havens, U.S. law requires reporting of income from those accounts and failure to do so constitutes tax evasion.
However: US citizens may exclude up to US$80,000 of income earned overseas as well as housing expenses if they physically reside overseas.
Examples of Tax Havens and Tax Havens of the World
* The UK is a tax haven for people of foreign domicile, even if they are UK resident (residence and domicile being separate legal concepts in the UK), in that they pay no tax on foreign income not remitted to the UK. Similar arrangements are to be found in a few other countries including Ireland.
* Switzerland is a tax haven for foreigners who become resident after negotiating the amount of their income subject to taxation with the canton in which they intend to live. Typically taxable income is assumed to be five times the accommodation rental paid.
* Monaco does not levy a personal income tax and neither does Andorra. The Bahamas levies neither personal income nor capital gains tax, nor are there inheritance taxes.
* In the various Channel Islands, and in the Isle of Man, no tax is paid by corporations or individuals on foreign income and gains. Non-residents are not taxed on local income. Local taxation is at a fixed rate of 20.0%.
* In Gibraltar, tax exempt companies, which must not trade or conduct any business locally, are taxed at a flat rate of £100 a year.
* Vanuatu, an island archipelago state in the Micronesian Pacific, is a tax haven that does not release account information to other governments and law enforcement agencies. In Vanuatu, there is no income tax, no withholding tax, no capital gains tax, no inheritance taxes, and no exchange controls. Vanuatu reputedly has become a mechanism for international transfers of cash in CIA operations. Vanuatu related businesses and bank accounts surfaced in the relations to 2004 Presidential vote fraud in the United States, according to investigative journalist Wayne Marsden.
参考答案:美国公民多数国家税务所有居民(不仅公民)对自己的收入和全球公民税局 如果不居住在该国. 美国跟其他国家的公民,其收入缴纳美国税款不管 他们是哪个国家的居民. 美国公民因此很难利用个人避税. 虽然有一些境外的银行帐户已被标榜为避税、 美国法律规定报收入帐目和那些没有这样做可以逃税. 不过: 美国公民可以排除多达80,000美元的海外收入,以及住房的支出如肢体 海外. 避税与避税例子的世界*英国是一个税务天堂的人 本籍,即使是英国居民(居的法律概念,在英国被分开) 在国外,他们的收入不缴纳税款汇往英国. 类似的安排是应该在其他几个国家,包括爱尔兰. *瑞士是一个税务天堂的外国人数量谈判后变成居民收入受 税务与他们打算住在广东. 通常被假定应税所得五倍租金支付房租. 摩纳哥*不征收个人所得税,而且也不安道尔. 巴哈马不征收个人所得税和资本收益税,也没有遗产税. *各频道群岛、马恩岛、 不缴纳对外国公司或个人收入与收益. 非本地居民收入不征税. 地方税收的固定汇率20.0%. *直布罗陀,免税公司,不得进行任何贸易或业务本地 应缴费率每年100英镑. *瓦努阿图群岛中的一个岛屿国家在太平洋密克罗尼西亚、 这是一个税务天堂帐户资料不会释放其他政府和执法机构. 瓦努阿图,没有所得税、没有扣缴税款,没有资本增值税,没有继承税 无外汇管制. 瓦努阿图登山已成为国际转让机制中央情报局现金业务. 瓦努阿图有关企业及银行帐户中出现的关系,在2004年总统投票舞弊美 据调查记者韦恩发布.