safe harbor　

safe harbor　避风港　

1.a legal provision to reduce or eliminate liability as long as good faith is demonstrated.2.a form of shark repellant where a target company acquires a business that is so poorly regulated that the target itself is less attractive.In effect，this gives the target company a“safe harbor.”3.an accounting method that avoids legal or tax regulations and allows for a simpler（usually）method of determining a tax consequence than is available following the precise language of the tax code.