A non-PRC company may be subject to tax on worldwide income under the EIT Law. 根据新税法，中国政府可以对境外注册的公司按境内外收入征收所得税。
Other OFCs, including many in the Caribbean, do not have any laws against tax evasion because they impose no income taxes. 而其他一些离岸金融中心，包括许多加勒比海的岛国，由于从来就不征收所得税，因而未曾制定过任何限制避税的法律法规。
