Study On The Legal Supervision Issues Of The Offshore Company

In recent years, the offshore company with its unique advantages has caused international stakeholders'attention, it has become an important economic subject in the international investment and financing field. At the same time, the specificities of the offshore company are used by some criminals, so lead to many problems, such as State-owned assets, capital flight, tax avoidance and so on. These negative effects of the offshore company created huge impact to investor's home countries and host countries, and presented a challenge to these countries'current legal system. Many offshore financial centers in the world have become Chinese major sources of foreign investment. And many Chinese companies carry out overseas investment or overseas listing by the offshore company. The contradiction between the station of rapid development of the offshore company in china and Chinese lag legal regulatory regime for the offshore company is becoming increasingly prominent, and this has brought great losses to Chinese economy. Therefore, it is necessary to strengthen the research on legal supervision question concerning the offshore company.This thesis is divided into five chapters, the abstracts of which are as follows:Chapter One is mainly dedicated to explaining the basic notion of the offshore company. This chapter analyzed theoretical knowledge such as the offshore company's formation, definitions, characteristics, in order to have an overall grasp and understand.Chapter Two is the right source of legal supervision of the offshore company. This chapter analyzed the regulation principle of legal supervision of the offshore company, and cleared which subjects can regulate the offshore company. This is the premise of how to regulate.Chapter Three is the legal supervision system on the offshore company of all control subjects. This chapter introduced the reason, basis and legal regulatory norms on the offshore company of all control subjects, which will help to find the problems, and learn from their experiences.Chapter Four is the offshore company to avoid legal regulation. This chapter described the behavior of the offshore company in the evasion of legal regulation during cross-border mergers and overseas listing. Only clear that the offshore company avoids what kind of legal regulation, can the control subjects be able to address these aspects of the offshore company to adopt specific legal regulation and improve these aspects of the law.Chapter Five is the legal regulation system on the offshore company in China. Firstly, this chapter introduced the development situation of the offshore company in China and the influence to China. Secondly, this chapter introduced the legal regulation status of the offshore company in China. Finally, this chapter proposed the suggestions for perfecting Chinese legal supervision system on the offshore company.