As part of their campaign, regulators have targeted the complex derivatives deals used by banks that they allege help offshore bank clients avoid billions of dollars in US taxes.

• 作为监管行动的一部分，监管机构把目标对准了银行运用的复杂衍生品交易，称这些交易帮助离岸银行客户避免缴纳数十亿美元的美国税收。