offshore fund 中文意思是什麼
offshore fund
解釋
〈美國〉海外投資。-
If the holding company is situated in an offshore area where there are no income or corporation taxes and no requirement that dividends must be paid, then the profits which are accumulated in the tax free climate can be used to fund the requirement of subsidiaries or reinvested as business convenience suggests
集團公司的利息支付有可能需支付預扣稅（預扣稅往往不同於通常徵收的公司稅） 。因為稅收的緣故，所付的利息必須是一筆可以扣除的費用，由此公司集團可以更好地節省稅款。 -
Provide low interest loans from the fisheries development loan fund and fish marketing organization ( fmo ) loan fund for local fishermen to build or upgrade fishing vessels and install offshore fishing equipment
本署會提供下列服務及技術支援以協助業界發展遠洋漁業：透過提供低息貸款給本地漁民作改裝或建造漁船及裝配遠洋作業漁具之用 -
Respondents generally consider that the administration s proposed approach is the correct one, " the spokesman said. under the proposal in the bill, offshore funds, i. e. non - resident entities which can be individuals, partnerships, trustees of trust estates or corporations administering a fund, are exempt from tax in respect of profits derived from dealings in securities, dealings in futures contracts and leveraged foreign exchange trading as defined in the securities and futures ordinance cap
根據草案中的建議，離岸基金，即指非居港的實體可以是管理基金的個人合信託產業的受託人或法團，在香港進行按證券及期貨條例第571章所界定的證券交易期貨合約交易及杠桿式外匯交易而獲得的利潤，可獲豁免繳稅。 -
Furthermore, there is recognition, on the basis of the very detailed scrutiny by the international monetary fund under the financial sector assessment program fsap, that some of the group one offshore financial centres practise regulatory standards matching, if not surpassing, those of the developed market economies
事實上，根據國際貨幣基金組織金融體系評估計劃的詳細分析，部分被列入第一級的離岸金融中心的監管標準，其實足以媲美已發展的市場經濟體系。 -
Under the proposal, an offshore fund entity which covers individuals, partnerships, corporations and trustees of trust estates would enjoy tax exemption by satisfying two conditions - it is a non - resident entity and it does not carry on any business in hong kong other than the qualifying transactions or transactions incidental to these
根據建議，離岸基金實體包括個人合信託產業受託人及法團，如符合兩項條件，可獲豁免繳稅。基金必須是非居港實體，以及並無在香港經營任何其他指明交易以外的業務附帶于指明交易的業務除外。 -
To prevent abuse or round - tripping by local funds disguised as offshore funds seeking to take advantage of the exemption, the government proposes to introduce as a deterrent measure specific anti - avoidance provisions to deem a resident holding a beneficial interest in a tax - exempt offshore fund to have derived assessable profits in respect of profits earned by such offshore fund in hong kong. these deeming provisions will not apply if the offshore fund is bona fide widely held
為防止濫用的情況，以及防止本地基金以離岸基金作為掩飾，藉以獲得該項豁免，政府建議加入具阻嚇作用的特定防止避稅條文，該條文推定，任何居港者如持有已獲豁免利得稅的離岸基金的實益權益，會被視作已就該離岸基金在香港所賺得的利潤賺取應評稅利潤。
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