Translated version

Tax haven

A country or territory with very low or no corporate income taxes. MNCs often establish subsidiaries in tax havens (e.g., Cayman Islands, Ireland, Luxembourg) to artificially reduce their tax burden.

Original version

Mokesčių rojus

Šalis ar teritorija, kurioje taikomi labai maži arba jokie pelno mokesčiai. TB dažnai steigia antrines įmones mokesčių rojuose (pvz., Kaimanų salose, Airijoje, Liuksemburge), kad dirbtinai sumažintų savo mokestinę naštą.

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