跨国企业避税案例

James Naismith was a Canadian. He invented basketball in 1891. At

that time, he was a P.E. teacher at Springfield College, in the U.S.A. He invented an indoor game for his students so that they could play even in bad weather.

Do you know how to score in the game? Well, just put the ball into the other side’s basket. You can throw the ball into the basket from any part of the court and you can throw it with one hand or both hands. But you must follow the rules.

Now over a century later, more and more people play basketball. In the U.S.A., the NBA is very popular. People all over the world like to watch and play basketball. They love this game.

The Olympic Games had a long history. In the eighth century B.C., Greece held the first Olympic Games, but there were only races and they lasted for one day. Only men could be in the games. Women had no right to take part in the Olympic Games until 1912.

The Olympic Games were stopped in the fourth century. Then they

started again in Athens in 1896. This was the beginning of the modern Olympics. Since then, the Olympic Games have been held every four years.

The IOC(国际奥委会)makes rules for the games, so all the athletes have the same chance to win. Winning in the Olympics is a great honor. An athlete who wins at the Olympics is the best in the world. “Faster, higher, stronger” is the motto of the Olympics.