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Offshore Company International Tax Avoidance Study

Posted on:2008-08-18Degree:MasterType:Thesis
Country:ChinaCandidate:Q LiFull Text:PDF
GTID:2206360215972931Subject:International Law
Abstract/Summary:PDF Full Text Request
Offshore company is becoming an important phenomenon in international investment field, and also the frontier object in legal research. Because of its pure international speciality in nature, offshore company has a heavy strike in legal systems in countries all over the world, such as company law, stock law and tax law etc. As far as this is concerned, offshore company is an important phenomenon in the world, thus avoiding tax by employing offshore company also becomes a subject to be urgently researched. However, offshore company has been paid too little attention, let alone systemic research. This article attempts to make a research on the issue of tax avoidance by employing offshore company, and then give some suggestion to this problem from the Chinese legal perspective.PartⅠ, the author explains several basic legal issues related to tax avoidance by employing offshore company. By describing the offshore centers, comparing the definitions of offshore company, the author draws the definitions and the legal characteristics of offshore company. Then, the definition of offshore company is further clarified by comparing it to transnational company and tax heaven.PartⅡ, the author states some typical models which are usually used by offshore company to avoid tax and accordingly makes some comments. The author focuses on some typical models which are usually used by offshore company to avoid tax, and also gives a brief introduction to some other models; following, the author makes the comments on both the positive and negative influences offshore company brings; finally, the problems in Chinese legal systems are examined to hinder tax avoidance by employing offshore company.PartⅢ, the major onshore countries and intemational organizations' attitudes toward tax avoidance by employing offshore company are introduced. The anti tax avoidance measures taken by the United States and British, especially by the OECD are good examples to China. Meanwhile, the author still speculates on the conflict of legal philosophy reflected by the international joint attack on tax avoidance and the offshore centers' tax autonomy. PartⅣ, the author makes some comments on the tax avoidance by employing offshore company from Chinese legal perspective and presents some suggestion. After examining the current situations of tax avoidance by employing offshore company and the current anti tax avoidance legislations in China, the author gives some suggestion to this problem.
Keywords/Search Tags:offshore company, tax avoidance, offshore center, transferring price
PDF Full Text Request
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