Investasi lepas pantai: Perbedaan antara revisi

Pada umumnya, investasi lepas pantai dilakukan inventor untuk memanfaatkan peraturan [[pajak]] yang berbeda di tiap negara untuk mengurangi beban pajak.<ref name=":0">{{Cite journal|last=Chen|first=Zhihong|last2=Hope|first2=Ole-Kristian|last3=Li|first3=Qingyuan|last4=Li|first4=Yongbo|date=2024-01-03|title=Offshore activities and corporate tax avoidance|url=https://www.sciencedirect.com/science/article/pii/S0929119923001852|journal=Journal of Corporate Finance|pages=102536|doi=10.1016/j.jcorpfin.2023.102536|issn=0929-1199}}</ref> Objektif lain diantaranya seperti kerahasiaan<ref>{{Cite web|title=OECD Web Archive|url=https://web-archive.oecd.org/2020-06-30/557467-international-community-continues-making-progress-against-offshore-tax-evasion.htm|website=web-archive.oecd.org|access-date=2024-01-27}}</ref><ref>{{Cite web|title=Hors Serie Volume XVIII, 2015 {{!}} Faculty of Law|url=https://www.wgtn.ac.nz/law/research/publications/about-nzacl/publications/special-issues/hors-serie-volume-xviii,-2015|website=Victoria University of Wellington|language=en|access-date=2024-01-27}}</ref>, [[pengalihan pendapatan]]<ref name=":0" /><ref>{{Cite journal|last=Ji Lee|first=Ye|last2=Seon Yoo|first2=Ji|date=2023-08-01|title=Loss expectation and income shifting|url=https://www.sciencedirect.com/science/article/pii/S1815566923000024|journal=Journal of Contemporary Accounting & Economics|volume=19|issue=2|pages=100352|doi=10.1016/j.jcae.2023.100352|issn=1815-5669}}</ref>, serta kemudahan pencatatan keuangan<ref>{{Cite journal|last=De Simone|first=Lisa|date=2016-02-01|title=Does a common set of accounting standards affect tax-motivated income shifting for multinational firms?|url=https://www.sciencedirect.com/science/article/pii/S0165410115000464|journal=Journal of Accounting and Economics|volume=61|issue=1|pages=145–165|doi=10.1016/j.jacceco.2015.06.002|issn=0165-4101}}</ref>.

 

[[Kategori:Penghindaran pajak]]