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词汇
offshore shell branch
释义
offshore shell branch
境外空壳分行
指在巴哈马及开曼岛之拿梭(Nassau)设立办理境外金融业务(offshore banking)的美国银行分行,仅做名义上的记帐,以规避国内金融管制和减免税负,而实际存放款业务的操作,则由总行(美国)负责办理。
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