It is a complex and sensitive task to arrange corporate income in tax-friendly jurisdictions to minimize tax burdens worldwide through complex equity structure design. This involves tax planning, corporate structure design and compliance. The following are some basic ideas and steps, but it should be noted that the implementation of these strategies should fully consider legality and tax compliance, and it is recommended to consult a professional tax advisor or lawyer. 1. **Establish a holding company**: - Set up a holding company in a tax-favorable region (such as the Cayman Islands, Bermuda, Luxembourg, etc.) to hold the equity of global subsidiaries through this company. These regions generally do not levy corporate income tax or set up companies with low tax rates. 2. **Use subsidiaries to split income**: - Set up multiple subsidiaries in different countries and regions to optimize the tax policies of their respective markets. For example, a subsidiary in a high-tax country can transfer part of its profits to a subsidiary in a low-tax country. 3. **Transfer pricing strategy**: - Transfer profits from high-tax areas to low-tax areas through a reasonable transfer pricing strategy. For example, income can be included in low-tax jurisdictions through the provision of services, patent licensing or technology transfer. 4. **Tax treaty utilization**: - Make full use of tax treaties between countries (such as double taxation avoidance agreements) to ensure that the tax burden in cross-border transactions is reasonably optimized. 5. **Tax credits and preferential policies**: - Take advantage of tax credit policies and other tax incentives in various countries to minimize the tax burden of enterprises. 6. **Implementing international business restructuring**: - Regularly review and adjust the corporate structure according to market changes and changes in the tax environment to maintain flexibility in tax optimization. 7. **Compliance and risk management**: - When designing a complex equity structure, it is important to ensure compliance with the tax laws and regulations of various countries to avoid being identified as tax avoidance by the tax authorities. Maintain transparency, fully record and support the commercial rationality of cross-border transactions. 8. **Legalization and transparency**: - In recent years, countries have increasingly demanded tax transparency. It is very important to ensure the legality and compliance of corporate structures to avoid potential legal risks and reputational losses. ### Notes: - Any tax planning should follow the principle of "reasonable business purpose" to ensure that all arrangements have actual business purposes. - Tax regulations are dynamic, and companies should track changes in international tax policies and adjust strategies in a timely manner. - When designing the equity structure and financial arrangements, full consideration should be given to potential regulatory scrutiny and social pressure. It is recommended to consult a professional tax advisor before implementation to ensure the rationality and compliance of all arrangements.