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・ Bermuda at the 2015 Pan American Games
・ Bermuda at the 2015 Parapan American Games
・ Bermuda at the 2015 UCI Road World Championships
・ Bermuda at the 2015 World Aquatics Championships
・ Bermuda at the 2015 World Championships in Athletics
・ Bermuda at the 2016 Summer Olympics
・ Bermuda at the Commonwealth Games
・ Bermuda at the Cricket World Cup
・ Bermuda at the Olympics
・ Bermuda at the Pan American Games
・ Bermuda at the Paralympics
・ Bermuda Atlantic Time-series Study
・ Bermuda Bar Association
・ Bermuda Bicycle Association
・ Bermuda Biological Station for Research
Bermuda Black Hole (tax avoidance)
・ Bermuda Blob
・ Bermuda blue angelfish
・ Bermuda Botanical Gardens
・ Bermuda Bowl
・ Bermuda Broadcasting
・ Bermuda carriage bell
・ Bermuda chub
・ Bermuda College
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・ Bermuda Davis Cup team
・ Bermuda Day
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Bermuda Black Hole (tax avoidance) : ウィキペディア英語版
Bermuda Black Hole (tax avoidance)

A Bermuda Black Hole is a tax avoidance scheme under which hundreds of billions of dollars of multinational companies' profits have been routed to bank accounts in Bermuda, usually after a transfer to a Bermuda-based lawyer or shell company of ownership of Intellectual property rights underpinning a product that has been sold in a country with higher tax. , Bermuda's corporate tax rate is 0%.〔(Tax boss rebukes Google, Apple and Microsoft over Senate inquiry evidence )〕 It is currently the subject of investigation in Australia.〔(Apple, Google, Microsoft cop tax audit )〕
==See also==

* Tax exporting
* Tax inversion
* Double Irish
* Singapore Sling
* Dutch Sandwich

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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