英语翻译
Ofcourse,manyoperationscarriedoutintaxhavensaretaxmotivated,oratleastpartlytaxmotivated.Manyofthesearelegitimateformsoflaxavoidance(ascomparedlotaxevasion),conformingbothtothelawsinthetaxhavencountryandtheinvestor'shomestate.Insuchinstances,ofcourse,thepossibilityofminimizingone'staxeswilldependnotonlyonthelaxreliefofferedbythetaxhavencountrybillalsoontheanti-taxhavenlawsinforceinthehomecountry.Someofthelegitimatetax-motivatedusesoftaxhavensarethefollowing:(1)overallreductionofaperson'staxburden;(2)deferraloftaxpaymentsonincomefromforeignsourcesuntilafteritisrepatriatedtothehomecountrysothatprofitscanbeaccumulatedwithoutbeingdepletedbytaxpayments;(3)minimizingtaxesoncertaintypesofincome(suchasinvestmentincome,incomefromshipping,etc.)thatarecoveredbyexceptionstothehomecountry'santi-taxhavenlegislation;and(4)centralizingincomeinataxhavencountryandrepatriatingittothehomecountryinanontaxableform.