The reason, international tax lawyers say, may have less to do with offshore tax evasion and more with a new generation of sophisticated -- and legal -- tax planning.

国际税务律师指出，人们这样做的原因和海外逃税没有太大的关系，更多的则是因为出现了一种新的税务规划，它成熟而且合法。

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Probably not all of the 95% trade imbalance is legal corporate tax evasion, but certainly some portion of that intra-firm trade is.

FORBES: Is 95% of the Trade Imbalance Legal Tax Evasion?

So if raising marginal tax rates causes a decrease in tax revenue thanks to a combination of legal tax avoidance, illegal tax evasion, and voluntary emigration, so be it.

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Tax avoidance is the legal use of the tax framework to reduce the amount of tax payable whereas tax evasion is against the law.

BBC: Ban 'insider' tax accountants from government - MPs