术语“避税场所”的详细信息
| 数据项 Items | 术语信息 Info. |
|---|---|
| 汉语术语编号 Term No. | 79000022 |
| 所属学科 Subject | 经济学 Economics |
| 汉语术语词性 POS | n. |
| 汉语术语分词 Segmentation | 避税/场所/ |
| 汉语术语长度 Length | 2 |
| 关联术语表达 Association | |
| 搭配信息 Collocation | |
| 编纂人 Compiler | 冯雪红 |
| 编纂日期 Date of Compilation | 2015-07-20 00:00:00 |
汉英语境1
英译术语:
tax haven
汉语语境:
中国OFDI存量高度集中于避税场所，地域分布格局偏离发展中国家常规，主要投资地中政治风险较高国家偏多。引入制度理论对中国OFDI地域分布特征进行解释。转型期制度约束与制度缺失是中国OFDI高度集中于避税场所的重要原因，企业通过投资避税场所来规避制度约束或进行制度套利。
英语语境:
China's OFDI stocks are highly concentrated in tax havens, and the geographical distribution pattern deviates from that of most developing countries. Countries with high political risks are the main places for investment. The institutional theory is introduced to explain the geographical distribution of China's OFDI. In the transition period, institutional constraints and institutional deficiencies are the main reasons for Chinese OFDI's high concentration in tax havens. Enterprises circumvent system constraints or make institutional arbitrage by investing in tax havens.