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1·Some suspect that the wily Swiss set a trap, hoping to placate America, which has been cracking down hard on Swiss tax shelters.

有人怀疑诡计多端的瑞士人为讨好美国设了一个圈套，因为后者正严厉制裁瑞士的避税庇护。

2·The general methods include using tax planning methods in the international tax shelters and non international tax shelters.

专用的国际税收筹划方法指国际航运企业船舶登记的筹划；

3·Right now, because of loopholes and shelters in the tax code, a quarter of all millionaires pay lower tax rates than millions of middle-class households.

如今，由于税法的缺陷和保护规定，四分之一的百万富翁享有比数百万中产阶层家庭要低的税率。

4·The consultancy offers advice on ethical tax-shelters.

这家咨询公司教人如何合理避税。