2. 外语
  3. The following are advantages of investing in offshore financial markets except that______.

The following are advantages of investing in offshore financial markets except that______.

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问题 The following are advantages of investing in offshore financial markets except that______.
选项 A、investors enjoy tax reduction in offshore financial markets
B、in offshore financial markets, laws are enacted establishing strict corporate and banking confidentiality, with an exception in identity disclosure in such illegal activities as drug trafficking and money laundering
C、offshore accounts are cheap to set up and investors are mainly individuals
D、none of the above
答案C
解析 答案为C项。offshore financial market“离岸金融市场”，是指经营非居民间围际借贷、投资和贸易结算等金融服务而形成的，基本上不受市场所在国或地区的金融法规管制的国际金融市场。它与经营居民与非居民之间金融业务的在岸金融市场(onshore financial market)相对。离岸金融市场具有以下一些优势：便于企业开展跨国经营；规避外汇管制法律环境宽松；信息披露要求极少，保密规定相对严格，有利于企业保持商业运行秘密；税负轻微且可以避免双重征税。但离岸账户的开户起点金额一般较高，大多在10万～100万美元之间，因此其投资者以企业为主。本题中C项不具备其优势，故选C项。
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