In the process of cross-border capital transfer, companies and investors usually use some innovative financial tools and strategies to maximize tax deferral or tax avoidance. Here are some common tools and methods: 1. **Transfer pricing**: By setting transaction prices between different regions within a multinational company, companies can adjust the distribution of profits, thereby reducing the tax burden in high-tax regions. 2. **Dual nationality companies**: Some companies choose to register holding companies in low-tax or tax-free countries to take advantage of the tax advantages of these regions. 3. **Tax havens**: Choose to invest and set up companies in countries and regions with low tax rates or tax exemptions, such as the Cayman Islands, Bermuda, etc. 4. **Financial derivatives**: Using options, futures and other financial derivatives, tax effects can be optimized through structured transactions. 5. **Tax credits and exemptions**: Using tax agreements between countries and designing specific financial instruments to enable certain income to be credited or exempted. 6. **Internal financing**: Use internal financing tools, such as loans and capital structure optimization between related companies, to reduce the overall tax burden. 7. **Leases and royalties**: Transfer income to low-tax affiliates through technology licensing or equipment leasing. 8. **Reinvested earnings**: Use tax incentives for reinvested earnings to defer or reduce tax burden. 9. **Debt financing**: Debt financing in high-tax areas usually allows interest expenses to be deducted before tax, thereby reducing taxable income. 10. **Offshore accounts**: Use offshore bank accounts and investment vehicles to transfer funds to countries with lower tax rates. When implementing these strategies, companies need to comply with relevant laws and regulations to ensure compliance and avoid tax risks. At the same time, the constant changes in tax policies and international tax agreements may also affect the effectiveness of these strategies. Therefore, it is very important to seek professional tax and legal advice.