Study Of Legal Issues Of Offshore Company Cross-border M&A

British Virgin Islands, Cayman Islands, Bermuda, Cook Islands are world-famous offshore places.These places gave birth to developed off-shore corporate institutions and Financial Market, running the world economy, although they are so small islands.Offshore company is the product of the legal framework for offshore places, and the legal issue for off-shore company is not a problem for single country but a problem that multiple countries have to face to within the waves of economic globalization.For China, such a developing and opening country with huge amount of foreign investment, off-shore corporate's cross-border mergers and acquisitions and seeking finanacing by listing on the overseas stock market infuse new blood into the economic development of our country, on the other hand, make lots of negative impacts.Speeding up economic development, they also brought a great shock to the legal system and supervise of the country.Cross-border mergers and acquisitions by offshore companies also gave an enormous challenge to our country, and cause a giant impact on the chinese current legal system, especially on taxation. Therefore, improving the legal system is the only way to bring the positive effects of offshore company's cross-border mergers and acquisitions into full play.And the research and practice of the law for this field will show its significance.Main findings were as follows:1. introductions of off-shore corporate institution.2.the issue of cross-border mergers and acquisitions by offshore companies.3.Legal regulation of cross-border mergers and acquisitions by offshore companies.4.the research for our country's countermeasure.This article includes four parts:The first part introduces the principles of offshore companies, including concepts, characteristics, necessity, main function and influence of offshore companies.The second part introduces the offshore company's cross-border mergers and acquisitions, including the relations between cross-border mergers and acquisitions and the international investment; Significance and the choice of modes.The third part discusses the legal regulation of cross-border mergers and acquisitions by offshore company and make a horizontal comparison by introducing related international rules drawn up by Offshore centers and Chinese rules separately.The fourth part focuses on the offshore company in China cross-border mergers and acquisitions legal response, which describes the cross-border mergers and acquisitions in China offshore company status, development status, existing problems, and legislative styles, and finally made a scheme of improving cross-offshore company border mergers and acquisitions.