In cross-border capital transfers, companies often use a variety of innovative financial tools and strategies to maximize tax deferral or reduce tax burdens. Here are some common tools and methods: 1. **Transfer pricing**: Multinational companies can transfer profits by setting transaction prices between related companies. For example, transferring profits from high-tax countries to low-tax countries, thereby reducing the overall tax burden. 2. **Profit shifting**: Taking advantage of tax rate differences between countries, profits are transferred from high-tax regions to low-tax regions. For example, through cost-sharing agreements or other internal pricing strategies. 3. **Debt transplantation**: Multinational companies can increase the debt of subsidiaries in high-tax regions and use interest payments to reduce taxable income. 4. **Intellectual property management**: Register intellectual property in low-tax or no-tax countries to reduce profits in high-tax countries through licensing fees. 5. **Holding company structure**: Set up a holding company in a country with a low tax rate to hold shares in other subsidiaries, thereby achieving tax optimization of capital. 6. **Tax treaty utilization**: Take advantage of double tax treaties between countries to avoid double taxation or strive for more favorable tax conditions. 7. **Financial derivatives**: Use financial derivatives such as options, forward contracts and swaps to achieve tax optimization. These tools can help companies lock in profits without generating actual cash flow. 8. **Controlled Foreign Company (CFC) Rule Avoidance**: Design a company structure to bypass the CFC rules of a specific country to ensure that profits will not be taxed. It should be noted that the application of these strategies must strictly comply with the laws and regulations of each country. Governments and international organizations (such as the OECD) are constantly improving anti-tax avoidance rules to prevent companies from overusing these tools for tax avoidance. Reasonable and legal tax planning is an important principle for companies to manage their taxes.