There are indeed some cases of companies using complex corporate structures to circumvent tax responsibilities around the world. These strategies often involve operating across multiple jurisdictions, taking advantage of different tax regulations and loopholes in each place to reduce the overall tax burden. Here are some common methods: 1. **Transfer pricing**: Companies may manipulate the prices of cross-border transactions conducted within their group to shift profits to low-tax countries. This practice can reduce the group's overall tax liability. 2. **Profit shifting**: By setting up subsidiaries in low-tax countries, companies can shift profits to these countries, thereby reducing taxes in high-tax countries. 3. **Use of tax havens**: Some companies set up shell companies in tax havens, which usually have extremely low corporate tax rates or provide tax exemptions. 4. **Double Irish and Dutch sandwich structure**: This strategy, which was once very popular, involves taking advantage of tax loopholes in Ireland and the Netherlands, as well as tax havens, to reduce tax burdens. 5. **Opaque corporate structure**: By creating complex, layered corporate structures, companies can hide the source of income and make audits difficult, thereby evading tax supervision. However, it is important to point out that although these strategies are prevalent, tax authorities in many countries are also increasing their supervision and crackdown on these behaviors. Cooperation between governments and international organizations (such as the OECD) has also promoted the exchange of tax information and transparency around the world. Many countries have implemented strict laws and regulations to prevent and combat tax evasion, including the introduction of anti-avoidance rules, increased transparency requirements, and increased penalties for violations. In addition, although these strategies can be implemented, they often involve legal and ethical risks, and companies may face legal proceedings, reputational damage, and severe financial penalties in the process. Therefore, maintaining compliance in business operations is key to long-term sustainable development.