Situations where companies can take advantage of loopholes in tax treaties between different countries to avoid high taxes include: 1. **Transfer pricing**: Companies can set up subsidiaries or branches to conduct transactions between different countries to set unfair transfer prices, thereby transferring profits to low-tax countries. 2. **Indirect investment**: By setting up a holding company in a low-tax country, companies can invest in other countries and take advantage of the tax treaty between that country and the country of investment destination to achieve tax benefits. 3. **Double non-taxation**: The tax treaties of some countries may result in certain income not being taxed in both countries. Through reasonable structural arrangements, companies can avoid paying taxes in any country. 4. **Take advantage of different tax terms**: There may be differences in terms between tax treaties between different countries. Companies can design financial instruments or structures to take advantage of these differences to reduce their tax burden. 5. **Tax credits and exemptions**: Some countries provide tax credits or exemptions for foreign investment. If companies can cleverly arrange their cross-border investment structures, they may be able to avoid or reduce taxes. 6. **Handling of capital gains**: Some countries may have preferential policies for collecting capital gains tax, and companies can achieve tax optimization through changes in capital structure (such as asset transfer). 7. **Foreign exchange management and profit reinvestment**: Through foreign exchange management and profit reinvestment, companies can delay the recognition of profits for a certain period of time and reduce the current tax burden. It should be noted that although these methods are technically legal, many countries and international organizations (such as the OECD) are strengthening supervision of "tax avoidance" behaviors and promoting the BEPS (Base Erosion and Profit Shifting) action plan to reduce the space for companies to avoid taxes through "loopholes". Therefore, companies need to be cautious when implementing relevant strategies to ensure their compliance.