Ｊｏｎ?。樱簦澹欤欤椋睿?/p>

編者按:提到開曼群島,大家首先想到的就是鱷魚和海龜,而現(xiàn)在的開曼群島已經(jīng)蛻變成世界著名的金融中心和避稅天堂,這顆加勒比海上的明珠愈發(fā)迷人,吸引著越來(lái)越多的眼光。當(dāng)然,烈日炎炎,吹著清新的夏日海風(fēng),坐在沙灘上看海龜,這種場(chǎng)景的確令人心動(dòng)不已,那本期我們就一起去看看盛夏中的大開曼,它散發(fā)的又是怎樣一種風(fēng)情呢?

There is an interesting phenomenon that comes over people when you tell them you?re flying off to the Cayman Islands. They become extremely polite, a large glacial grin will appear on their faces with perhaps a barely audible, ?lucky you,? squeezed through gritted teeth. Yes, the Cayman Islands are really just one of those places that you don?t want to hear about other people visiting. It?s a place you want to be travelling to yourself and preferably relocating to permanently!

當(dāng)你告訴別人你打算飛往開曼群島時(shí)人們就會(huì)出現(xiàn)一種很有趣的現(xiàn)象。他們會(huì)變得異常彬彬有禮,咧著嘴在臉上扯出一個(gè)冰冷的笑容,或許你能聽見從咬緊的牙關(guān)中迸出的“真是幸運(yùn)啊你”!沒(méi)錯(cuò),有那么幾個(gè)地方你永遠(yuǎn)不想聽見別人將要前去旅游,開曼島就是其中之一。那是個(gè)你希望自己能夠前去一游,并且非常適宜永遠(yuǎn)駐留的地方。

With the plane on its final approach to Owen Roberts Airport a sudden sea of craning heads erupted, trying to take in everything visible through the small windows and, though I?d seen it a million times, I still couldn?t resist contorting my body from the aisle seat to catch the view. The deep blue waters were as stunningly inviting as ever and the sigh from my fellow passengers couldn?t help but induce a proud little smile on my face. The desire to immediately make your way to the beach and avoid the hassle of immigration is palatable and if Eric had stopped elbowing me in the arm to point out something every second I might have felt more sympathetic. Ok, I have to own up to something; you see, I?m not strictly a tourist, Grand Cayman used to be my home and that quick residents? line, well I can use it. Unfair isn?t it? Eric Mclaughlin, a good friend of mine from University days, was taking a well-deserved vacation and having put me up in Oregon a bunch of times it was my turn to return the favor.

當(dāng)飛機(jī)快要到達(dá)歐文?羅伯茨國(guó)際機(jī)場(chǎng)時(shí)很多人都突然抬起了頭,想通過(guò)狹小的飛機(jī)窗戶將視線范圍內(nèi)的美景收納眼中,盡管已經(jīng)見過(guò)無(wú)數(shù)次了,我還是忍不住將身體從走廊座位上扭轉(zhuǎn)過(guò)來(lái)欣賞這醉人的風(fēng)景。深藍(lán)色的海水依舊美得驚心動(dòng)魄,同行乘客無(wú)法抑制的驚嘆聲讓我露出一絲自豪的微笑。我也覺(jué)得立即前往海灘躲開移民檢查站的騷擾是個(gè)不錯(cuò)的主意,如果埃里克不每一秒用手肘碰碰我然后指向某物的話,我會(huì)更支持這種想法。好吧,我必須要坦白一些事;你知道,我并不是一名嚴(yán)格意義上的游客,大開曼曾經(jīng)是我的故鄉(xiāng),所以(在移民檢查站)我可以使用當(dāng)?shù)鼐用竦目焖偻ǖ蓝皇怯慰屯ǖ馈２还绞菃?埃里克?麥克羅林是我大學(xué)時(shí)候的好友,現(xiàn)在正在享受理所當(dāng)然的假期,他曾經(jīng)在俄勒岡州招待過(guò)我一段時(shí)日,現(xiàn)在是我回請(qǐng)的時(shí)候了。

Grand Cayman is one of those interesting colonial legacies. First discovered by Christopher Columbus in 1503, its present name comes thanks to the later arrival of English explorer Sir Francis Drake who named them after the regions? term for the alligator (caiman). Local folklore has it that he saw the large iguanas in the sand and brilliantly mistook them for alligators. It?s not very likely but it?s a nice story all the same and just one of the many local legends that you will find scattered throughout the islands that gives it a certain mystique. There were no indigenous islanders on Grand Cayman and its earliest population can be traced to the late 17th century with a mix of British soldiers, passing sailors and Jamaican slaves. This blending of culture is still reflected in the islands today; with a population of around 55,000 people only half are Caymanian with the rest drawn from all corners of the globe, happily no slaves. In fact Grand Cayman is the richest island in the Caribbean with a GDP per capita amongst the top 15. This is helped by its status as a tax haven with the title of the 5th largest financial center in the world, very impressive indeed for such a small island!

大開曼是極具殖民地傳奇的島嶼之一。1503年克里斯托弗?哥倫布首次發(fā)現(xiàn)該群島,而它現(xiàn)在的名字也源于英國(guó)航海家弗朗西斯?德雷克根據(jù)島上的短吻鱷(凱門鱷)而將其命名為開曼群島。民間則傳說(shuō)這位航海家將沙灘上巨大的鬣鱗蜥誤認(rèn)為短吻鱷了。這種說(shuō)法好像不太可能,但仍然是一個(gè)有意思的小故事,它是遍布島嶼每一個(gè)角落的無(wú)數(shù)傳說(shuō)之一,為開曼群島平添了幾分神秘的色彩。大開曼沒(méi)有本土居民,它早期的人口要追溯到十七世紀(jì)晚期,那時(shí)這里雜居著英國(guó)士兵、過(guò)往水手和牙買加奴隸。今時(shí)今日,這種混合文化在島上依舊很鮮明,五萬(wàn)五千名居民中只有將近一半是開曼人,其他的都來(lái)自于世界各個(gè)角落,值得高興的是沒(méi)有奴隸。實(shí)際上大開曼是加勒比海最富裕的島嶼,人均國(guó)民生產(chǎn)總值名列全球前十五。這要?dú)w功于它被稱為“避稅天堂”以及世界上第五大金融中心,對(duì)于這樣一個(gè)小島來(lái)說(shuō)是非常驚人的成就。

The warm wall of air that hits you as you leave the plane was like an old handshake for me welcoming me home. Eric however managed to stumble out the entrance and succeeded in stamping on my Achilles? heel, I?m guessing helped by the combination of air, the distractingly good looking stewardess and the rum punch. We were lucky and passed through customs fairly quickly with our bags intact, which was no small thing; the indirect flight via Miami can leave your bag arriving on a later flight as I know too often from experience!

一踏出飛機(jī),迎面襲來(lái)的暖風(fēng)像是在用古老的儀式歡迎我回歸故里。我想也許是這里清新的空氣、令人驚艷的空姐,還有上好的老姆酒(讓人迷醉的緣故),埃里克踉踉蹌蹌地走到出口處,卻不小心踩在我的“阿喀琉斯”腳踝上,真是疼啊。(不過(guò))很幸運(yùn),我們順利通過(guò)了海關(guān),大件的行李也完好無(wú)損。我非常了解,按過(guò)去的經(jīng)驗(yàn),從邁阿密轉(zhuǎn)機(jī)一般都會(huì)延誤行李的到達(dá)時(shí)間。

With the Jeep?s keys delivered by a family friend, it was a quick ride to the Beachcomber Resort where I?d rented an apartment some months before with some work colleagues right on the famous 7 Mile Beach (which is actually 5.5 miles long; I guess it just wasn?t as catchy a name). Driving in the Caribbean is an interesting affair that tends to not involve using any of the cars? mirrors and near constant use of the horn. Grand Cayman is no exception; overtaking from five cars back on a blind bend here is an art form. Over the next week we would pass a number of cars that hadn?t quite managed it, though fortunately there were no fatalities.

從一個(gè)親友那拿了吉普車的鑰匙,我們很快就到達(dá)了沖浪度假村,幾個(gè)月前我和幾個(gè)同事正好前往著名的七英里海灘(實(shí)際上是5.5英里長(zhǎng),我猜是由于作為一個(gè)名字并不好記),就順便在這里預(yù)租了公寓。在加勒比海地區(qū)駕駛非常有趣,你幾乎不用使用倒車鏡,只要一直按喇叭就好。大開曼也不例外,在急轉(zhuǎn)彎處趕超五輛車是一種行為藝術(shù)。在接下來(lái)的一個(gè)星期里我們看到幾輛車因超車而發(fā)生意外,幸運(yùn)的是沒(méi)有人員傷亡。

Taking it easy to recover from our jet lag that night we just walked the 200 yards to the beach bar and embraced the culture of taking it easy Caribbean style. This involved our drinks a couple of comfortable hammock, the ever-present beautiful girls in bikinis walking past and, of course, the beach. Eric was busy chatting to the local barmaid so I was happy to drift away to sleep with the sound of the rolling surf in the background and a sunset to die for staring me in the face, a perfect start to the vacation.

好好休息倒時(shí)差后,晚上我們步行了200碼就來(lái)到了海灘酒吧,感受著加勒比海的獨(dú)特休閑文化氛圍。這里為我們提供了很多飲料、舒適的吊床,穿著比基尼的養(yǎng)眼美女在眼前走來(lái)走去,當(dāng)然,還有美麗的海灘。埃里克忙著和當(dāng)?shù)氐呐?wù)員聊天,我樂(lè)得獨(dú)自隨著身后海浪拍岸的轟鳴聲慢慢入睡,而醉人的夕陽(yáng)也近在眼前,好一個(gè)完美開始的假期。

The next day, with only slight hangovers, we drove into the capital Georgetown to grab lunch in one of the many little cafe bars running along the coast and planned our itinerary for the day whilst enjoying the local conch chowder. Westbay, our first stop, brought us to the famous Turtle Farm. Turtles of all sizes are reared in huge pools and there is even the chance to hold the smallest ones if you are fortunate - which can also get you surprisingly wet. Have you ever slapped your hand down on a pool of water? Well holding the turtle just out of the water gives you four times the result multiple times as he flaps his legs; lesson learned. A number of turtles are released into the wild every year, while the rest will sadly end up being someone?s meal. This might not be popular with everybody but it does mean the species are not hunted for their meat and allows for the recovery of the wild population. Continuing on from the farm things got even better and we went to Hell! Not the biblical place though, it's a jagged formation about the size of a football pitch made of ironshore. Ironshore is a type of rock that is razor sharp and will turn you into a human pincushion if you have the misfortune to fall on it, so you can only stand on a platform overlooking it. It?s easy to imagine why it was called Hell as with the sun beating down and no shelter around, it takes little effort to evoke images of brimstone and fire worthy of Dante himself.

第二天醒來(lái)有點(diǎn)宿醉后的不適,我們驅(qū)車前往首府喬治敦,在沿岸的眾多小咖啡館里選一家解決午飯,一邊享受當(dāng)?shù)氐呢惵蓦s燴一邊商量當(dāng)天的行程。我們?cè)诘谝徽網(wǎng)estbay見到了著名的海龜農(nóng)場(chǎng)。巨大的池塘中飼養(yǎng)著各種大小的海龜,運(yùn)氣好的話你甚至能抓住那些小海龜——這也會(huì)把你弄得全身濕透。你有沒(méi)有試過(guò)在一池子水里揮掌?在海龜不停地?fù)]動(dòng)腿時(shí),牢牢抓住它并迅速浮出水面,不然就會(huì)濺起更多的水花,這是我學(xué)到的一課。每年有很多海龜被放回野外,剩下的就很不幸地要葬身于人腹。大家對(duì)這種做法頗有微詞,但這意味著人類飼養(yǎng)野生動(dòng)物并不僅僅是為了獵食,也有助于恢復(fù)野生動(dòng)物數(shù)量。從農(nóng)場(chǎng)出來(lái)后情況還真是越來(lái)越好了,我們要前往“地獄”。這可不是圣經(jīng)上的那個(gè)地獄,而是一處參差嶙峋的地方,約莫足球場(chǎng)大小,由ironshore巖堆積而成。實(shí)際上ironshore是一種狀似剃須刀的巖石,如果你不幸掉了下去那么你就會(huì)成為人肉針墊,因此你只能站在平臺(tái)上遠(yuǎn)眺。在太陽(yáng)光直射過(guò)來(lái)時(shí)很容易聯(lián)想到為什么這里會(huì)被稱為地獄了,四周沒(méi)有任何遮蔽物,很輕易就能聯(lián)想到但丁所描述的硫磺和火焰。

A new day arrived and after an obligatory morning swim, a trip to Eden Rock was on the cards as Eric was a new convert to scuba diving and for the budget diver it?s perfect. With some beautiful coral outcrops and plenty of sea life just right off the shore, no boat trip is needed so it's easy on the wallet and has everything you could possibly want. It was a bit crowded at first thanks to the hoards of cruise ship passengers disgorged from their ships but it soon quietened down as we made our way deeper and the scene came alive. Schools of fish so used to humans that they thought nothing of trying to eat my hair were not exactly what I had hoped for but Eric and a couple of other divers were more than happy to laugh away into their regulators. That aside the peace and tranquility that eventually came over me nestled under the sea away from the distractions and noise of modern life was terribly seductive. So it proved to be a good thing that Eric gave me the signal to surface as I had stupidly forgotten to check my oxygen. A terrible novice mistake to make that can easily prove fatal if you don?t have a good buddy system working. We climbed the steep step ladder ashore carrying with us some of that quiet all divers find beneath the waves, alas all too quickly lost to the 5pm traffic jam.

新的一天來(lái)臨,在每天例行的晨泳后,我們計(jì)劃著去伊甸石,埃里克最近新迷上了水肺潛水,很適合預(yù)算有限的潛水者。海岸邊有很多美麗的珊瑚巖和水生物。由于不需要乘船,所以不用花錢就能輕松得到你想要的。由于很多乘客從觀光船上跳入水中,最初有點(diǎn)吵,但很快就安靜下來(lái)了,我們不斷下沉,四周的景色也越來(lái)越鮮活。這里的魚群已經(jīng)對(duì)人類見怪不怪,所以并沒(méi)有像我預(yù)期的那樣來(lái)咬我的頭發(fā),而埃里克和其他的潛水者們都在呼吸調(diào)節(jié)器中無(wú)聲地大笑(因?yàn)閹е{(diào)節(jié)器所以聽不見聲音)。這種寧?kù)o最終征服了我,在海底遠(yuǎn)離現(xiàn)代都市的喧囂是一種巨大的誘惑。事實(shí)證明我很幸運(yùn),在我愚蠢地忘記檢查供氧系統(tǒng)時(shí)埃里克示意我浮上去。這是一個(gè)新手易犯的致命錯(cuò)誤,如果你沒(méi)有一個(gè)好的雙人同行制就非常危險(xiǎn)。我們帶著所有潛水者在海浪下所尋到的寧?kù)o順著陡峭的臺(tái)階爬上海岸,不幸的是我們碰上了5點(diǎn)的交通堵塞。

Stingray City is one of the most well-known spots in the Caymans. It's a large sand bank in the sea just north of the island where the coral white sands glow from a mere couple of feet below the surface and stingrays gather to feed. We caught our boat from the Hyatt?s Marina and along with our fellow passengers listened to the entertaining patter of the captain as we cast off. Arriving at the sandbank with expectations high we were not disappointed at the sight of at least 20 stingrays of all sizes swarming around some snorkelers already there. It was a very weird sensation having squid hovered up from my hands by these gentle creatures whose barbed tails could seriously harm me should they choose. I was extra careful to not stand on them as they glided along the sand, not such an easy task with them bumping into me searching for squid.

魟魚城,也叫魔鬼魚城,是開曼島最出名的景點(diǎn)之一。它是海上的一個(gè)大沙洲,島嶼北邊海面幾英尺以下的珊瑚白砂閃閃發(fā)光,魟魚在那里集中覓食。我們從凱悅碼頭乘船,船一出發(fā),船長(zhǎng)熱情洋溢的歡迎詞就傳入我們和同行游客的耳中。到達(dá)沙洲后景色果然不負(fù)所望,已經(jīng)在水下的潛水者身邊至少圍繞著二十多種不同大小的魟魚。它們將墨魚逼得直往我手里鉆,感覺(jué)很怪異,這些優(yōu)雅的小生物尾巴上的倒刺可能會(huì)刺傷我。魟魚在沙灘上游動(dòng)時(shí)我非常小心不要踩到它們,這可不是件容易的事情,我在找墨魚的時(shí)候總會(huì)無(wú)意撞上它們。

It seemed appropriate that the last day we spent swimming with some new friends we had made the day before at Rum Point. Sitting under the casuarinas trees Eric turned towards one of the girls and in reply to how his holiday in Cayman went he spoke for all of us with ?I think I could live here.?

在朗姆岬我們結(jié)識(shí)了很多新朋友,看來(lái)和他們一起游泳度過(guò)最后一天假期再合適不過(guò)。坐在木麻黃樹下,埃里克轉(zhuǎn)向其中一個(gè)美女,當(dāng)被問(wèn)到在開曼度假感覺(jué)怎樣時(shí),他說(shuō)“我覺(jué)得完全可以在這里定居”,這道出了我們所有人的心聲。

Notes

1. come over

意為“在上空經(jīng)過(guò);順便來(lái)訪;從遠(yuǎn)處來(lái);被理解并完全接受;逐漸變得;突然感到”。

例句:You really must come over sometime and have dinner with us.

你確實(shí)應(yīng)該找個(gè)時(shí)間過(guò)來(lái),跟我們一起吃頓飯。

The sky came over dark as a thick cloud passed before the sun.

烏云蔽日,天色一時(shí)昏暗起來(lái)。

2. own up

意為“完全坦白、供認(rèn)”。

例句:I advise you to own up at once.

我勸你立即坦白。

3. Achilles? heel

意為“致命傷”,典故出自荷馬史詩(shī)《伊利亞特》(The Iliad)。特洛伊戰(zhàn)爭(zhēng)中,希臘聯(lián)軍陣營(yíng)最驍勇善戰(zhàn)的一支軍隊(duì)Myrmidons是由阿喀琉斯率領(lǐng)的。阿喀琉斯的母親Thetis是海中女神,天神Zeus和海神Poseidon傾慕于她,可是都不敢要她,因?yàn)槊\(yùn)注定她所生的兒子會(huì)比父親更厲害。最后她下嫁凡人Peleus國(guó)王,生下阿喀琉斯之后,抱著他來(lái)到Styx河邊泡水,使他刀槍不入?？墒且?yàn)槭帜笾暮竽_跟沒(méi)泡到水,因而成了唯一的弱點(diǎn)。阿喀琉斯殺死Hector后,被特洛伊城的Paris王子一箭射中后腳跟而陣亡。后人即以Achilles' heel表示“致命傷、最大的弱點(diǎn)”。文中作者是用來(lái)形容埃里克將他的腳后跟踩得很疼。

4. blind bend

意為“隱蔽彎道、急彎”。這里的blind指的是a bend on a road that is dangerous because you can not see cars coming around it(因?yàn)槟銦o(wú)法看見車輛駛來(lái)而變得危險(xiǎn)的馬路彎道)。

5. jet lag

意為“飛行時(shí)差反應(yīng)、時(shí)差感”,這是由于不同地區(qū)的時(shí)間差所造成的身心不適。

例句:I always get bad jet lag when I travel.

我每次旅行都很難適應(yīng)時(shí)差。

6. stare in the face

意為“盯視、直視;就在眼前(身旁);顯而易見”。

例句:It's not polite to stare somebody in the face.

盯著人的臉看是不禮貌的。

Ruin stared him in the face.

他面臨破產(chǎn)。

The contradiction stared them in the face.

這矛盾明顯地?cái)[在他們面前。

7. Continuing on from the farm things got even better and we went to Hell!

這句話是一種自我嘲諷,是一種幽默的表達(dá)方式。因?yàn)镠ell(地獄)是大開曼的一個(gè)景點(diǎn),作者覺(jué)得從海龜農(nóng)場(chǎng)出來(lái)后就前往地獄,聽起來(lái)很可怕,實(shí)際上是一件非常有意思的事情,所以他說(shuō)“從農(nóng)場(chǎng)出來(lái)后情況還真是越來(lái)越好了,我們要前往‘地獄”。

8. on the cards

意為“可能”。

例句:An early general election is certainly on the cards.

早日舉行大選確有可能。

9. scuba diving

意為“水肺潛水”。Scuba這個(gè)詞在中文里就是水肺,是一種幫助人在水下呼吸的設(shè)備。潛水是近年來(lái)日漸流行,而水肺潛水則是其中的一種,看似刺激又充滿挑戰(zhàn),是一項(xiàng)有益健康的大眾化運(yùn)動(dòng)。

例句:You see I know very little about scuba diving.

你知道的,我對(duì)水肺潛水了解不多。

Links

1. Brief Information about Cayman

開曼知多少

開曼群島是位于加勒比海西北部的英國(guó)殖民地。由大開曼、小開曼和開曼布拉克3個(gè)島嶼組成,面積259平方千米。人口41934人(2002),黑人占25%,白人占20%,44%為混血種人。英語(yǔ)為官方語(yǔ)言和通用語(yǔ)。居民多信奉基督教。

官方語(yǔ)言:英語(yǔ) 。

首都:喬治敦,位于大開曼島的西海岸,是開曼群島最大的城市,南美的圭亞那首都也叫喬治敦,二者英文拼法相同,但前者是兩個(gè)詞,后者是一個(gè)詞。

貨幣:開曼元(KYD)。

氣候:大開曼島約有1/2是沼澤地。屬熱帶氣候,年平均氣溫24-30℃,年降水量1200毫米。

教育:公立學(xué)校對(duì)5～16歲學(xué)生實(shí)行免費(fèi)義務(wù)教育。

2. World Financial Center

世界金融中心

很難想象這個(gè)當(dāng)時(shí)滿是海龜?shù)募永毡群；膷u,有一天竟會(huì)成為全球五大金融中心之一,更以“避稅天堂”、“洗錢重鎮(zhèn)”揚(yáng)名于世。若不是新聞熱炒陳水扁家族洗錢,臺(tái)灣民眾可能從未聽過(guò)開曼群島,更不知它在國(guó)際金融業(yè)的“地位”。

發(fā)展

1503年哥倫布發(fā)現(xiàn)開曼群島島。1670年根據(jù)《馬德里斯科條約》,開曼群島歸英國(guó)統(tǒng)治,但在1959年前的280年間,群島實(shí)際上為當(dāng)時(shí)的英國(guó)殖民地牙買加的屬地,由牙買加總督全權(quán)管轄。1962年牙買加獨(dú)立后,群島才單獨(dú)成為英國(guó)直轄殖民地,由英女王任命的總督行使管轄權(quán)。

經(jīng)濟(jì)

金融服務(wù)和旅游業(yè)是開曼群島的兩大經(jīng)濟(jì)支柱。政府對(duì)于持續(xù)把開曼群島發(fā)展成為一個(gè)離岸金融中心給予很大支持。開曼群島的名聲和受歡迎程度在日趨增強(qiáng),特別在亞洲地區(qū),因其是香港證券交易所僅有的兩個(gè)獲準(zhǔn)上市的離岸法區(qū)之一。開曼群島目前在世界上是僅次于紐約、倫敦、東京和香港的第五大金融中心,到1997年6月,世界50家大銀行中有47家在島上設(shè)有分支機(jī)構(gòu)。到1999年6月,在島上注冊(cè)的公司有4.1萬(wàn)多家,銀行和信托機(jī)構(gòu)590家,保險(xiǎn)公司475家。全球排名前50大銀行,八成相中開曼,多在喬治城設(shè)據(jù)點(diǎn);相對(duì)于6萬(wàn)人口,開曼號(hào)稱全球金融業(yè)密度最高地區(qū)。

原因

全球金融業(yè)所以趨之若鶩,固然與開曼金融基礎(chǔ)建設(shè)健全、提供優(yōu)質(zhì)金融服務(wù)有關(guān),更關(guān)鍵的是開曼有誘人的“境外金融”操作空間與利基:在開曼設(shè)立境外公司規(guī)范與限制極少、隱密性及安全性極高、沒(méi)有公司稅、資本利得稅、所得稅、財(cái)產(chǎn)稅等,幾乎是無(wú)稅之地。這些特性與利益使開曼成為境外金融樂(lè)土,全球各大公司爭(zhēng)相用為“避稅港”,但惡果也接踵而來(lái),利用開曼不法洗錢也日益猖獗。七大工業(yè)國(guó)首創(chuàng)的國(guó)際防制洗錢組織金融行動(dòng)小組(FATF)、經(jīng)濟(jì)合作暨發(fā)展組織(OECD),都曾威脅要將開曼列入不法洗錢黑名單,開曼一度上榜;美財(cái)政部發(fā)布報(bào)告,公開嚴(yán)批開曼防制洗錢“極端無(wú)能”。

受到國(guó)際壓力,開曼開始“改革”金融法規(guī),承諾增加金融運(yùn)作透明度與信息交換,以配合反洗錢行動(dòng),金融規(guī)范自2000年后修正,但“境外金融”中心名聲絲毫未減。

3. Lost Tax Haven

失陷的“避稅天堂”

從“查稅風(fēng)暴”到立法限制,伴隨著避稅天堂對(duì)國(guó)際金融與經(jīng)濟(jì)秩序負(fù)面影響的日益加劇,國(guó)際社會(huì)已經(jīng)很難容忍離岸金融中心完全游離于監(jiān)管之外,對(duì)離岸金融中心的國(guó)際監(jiān)管呼聲日漸強(qiáng)烈。在前不久的倫敦G20峰會(huì)上,各國(guó)領(lǐng)導(dǎo)人已經(jīng)同意對(duì)拒不合作的避稅天堂聯(lián)合采取行動(dòng)。美國(guó)政府也將推行《禁止利用稅收天堂避稅法案》,該法案將開曼群島、瑞士、百慕大、巴哈馬、英屬維爾京群島等在內(nèi)的34個(gè)國(guó)家或地區(qū)列入離岸秘密司法管轄區(qū),并對(duì)在此避稅的美國(guó)公司和公民實(shí)施嚴(yán)厲的懲罰。

雖然歐洲大批“避稅天堂”作出讓步,愿意配合外國(guó)打擊逃稅,但分析認(rèn)為,短期內(nèi)要想消除“避稅天堂”并不容易。

因?yàn)閲?guó)際避稅本身并不違法,通過(guò)法律途徑限制“避稅天堂”的說(shuō)法受到法律界人士質(zhì)疑。專家認(rèn)為,“避稅天堂”的形成根源在于各國(guó)稅法的不一致或者缺漏。而且,是否參加有關(guān)的稅收協(xié)定、如何制訂稅法是由各國(guó)自主決定,其他國(guó)家或組織無(wú)權(quán)干涉,因此,各國(guó)稅法的協(xié)調(diào)一致并不簡(jiǎn)單。

雖然許多國(guó)家都在對(duì)外稅收協(xié)定中規(guī)定了相關(guān)合作條款,但由于涉及利益矛盾,合作并不充分,而且各國(guó)不愿意在本國(guó)執(zhí)行外國(guó)的稅法。有經(jīng)濟(jì)學(xué)家認(rèn)為,美國(guó)即將出臺(tái)的《禁止利用稅收天堂避稅法案》雖然是單方面措施,對(duì)外國(guó)約束力有限,但如果其他國(guó)家跟進(jìn)效仿,構(gòu)成國(guó)際合作體系,未來(lái)就可以對(duì)“避稅天堂”給予沉重打擊。