Reducing a company's tax liability in a high-tax country through fictitious transactions or transfer pricing is an illegal act and falls into the category of tax avoidance or evasion. Below are some common means, but please note that these practices are serious violations of tax laws and may result in legal consequences, including fines and criminal prosecution. 1. **Transfer pricing**: Companies can transfer profits to low-tax countries through internal transaction pricing. For example, the price of goods or services transactions between a parent company and a subsidiary is artificially low to reduce profits in a high-tax country. 2. **Fictitious transactions**: Companies can fictitious transactions with related companies to transfer profits to low-tax countries through these transactions. For example, fictitious purchases or sales, or fictitious service fees. 3. **Fund flows**: Through loan arrangements between multinational companies, funds are concentrated in low-tax countries to reduce taxable income in high-tax countries. 4. **Asset transfer**: Assets (such as intellectual property or brands) are transferred to low-tax countries and profits are allocated to low-tax countries through high licensing fees or royalty fees. 5. **Market positioning**: Profits are concentrated in low-tax countries through the rearrangement of market positioning. For example, setting up R&D departments in low-tax countries to transfer related expenses and profits there. 6. **Take advantage of tax incentives**: Some countries offer tax incentives for specific industries or regions, and companies may enjoy low tax rates by setting up entities in these regions. Once again, these practices are illegal in many countries, and companies should follow local and international tax laws and adopt legal tax planning strategies. If tax planning is required, it is recommended to consult a professional tax advisor to ensure compliance with legal regulations.