A large proportion of the world’s stock of foreign direct investment is “phantom” capital, designed to minimise companies’ tax liabilities rather than financing productive activity, according to research.
研究表明,世界上相当大一部分存量外国直接投资(FDI)是“幻影”资本,旨在最大限度减少公司的税收负担,而不是为生产活动提供资金。
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