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2014年,因乌克兰危机,俄罗斯再次出现大规模的资本外逃,不久,普京发出离岸资金“特赦令”后,俄罗斯首宫5000亿美元离岸资金“勤王”:在香港,李嘉诚迁册到开曼群岛……一系列事件标志着离岸金融中心逐渐进入世人的注意。离岸金融中心的定义和发展由于世界各国经济、文化、历史等背景的不同,各国之间的税制、税种、税基、税率的也不同,这就出现了资本在世界各国之间因税收而导致的流动——即避税
In 2014, due to the crisis in Ukraine, Russia once again witnessed a massive capital flight. Soon after Putin issued offshore funds and “amnesty decree,” Russia’s first 5,000 billion U.S. dollars off shore fund “Qin Wang”: In Hong Kong, Li Ka Shing Moved to the Cayman Islands ... ... a series of events marking the gradual entry of offshore financial center’s attention. Definition and Development of Offshore Financial Centers Due to the different economic, cultural and historical backgrounds of countries in the world, the tax system, tax types, tax base and tax rates vary from one country to another. The resulting flow - that is, tax avoidance