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China Offshore Company International Tax-Avoidance Legal Regulation And Perfection

Posted on:2013-08-21Degree:MasterType:Thesis
Country:ChinaCandidate:S YangFull Text:PDF
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"Taxation is the economic reflection of the state, while abolishing of the taxation equals abolishing of the national". What taxation means for the stability of one country is self-evident. With China’s accession to the WTO, the foreign trade and economic have been soaring; more and more enterprises select off-shore financial centers like Bermuda, the Cayman islands to register their companies. According to the State Administration of Taxation’s estimated analysis, foreign enterprises managed to escape taxation at least100billion RMB every year, wherein quite a number of them are domestic investors of offshore companies.This paper takes the perspective of the offshore companies’ international taxation avoidance and analyzes relevant laws and regulations by the developed countries and OECD preventing offshore companies from international taxation avoidance. Proposals of further improve the current state laws and regulations as such are also included in this paper:The first part elaborates the concept and law characteristics of the offshore company; analyzes the main ways of international tax avoidance, providing the theory basis for the following. The second part analyses the international taxation avoidance and activities of two developed countries as Britain and the United States and the OECD. It presents samples of laws and regulations of offshore companies’ international taxation avoidance in China.The third part introduces the current laws and regulations of offshore companies’ international taxation avoidance in China; analyses the defects of the existing legal regulations; puts forward proposals on perfecting laws and regulations as such by referring the experience of the OECD and other foreign countries.
Keywords/Search Tags:offshore companies, international tax avoidance, transfer pricing, foreign enterprise controlled system
PDF Full Text Request
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