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The Study Of Legal Regulation On Off-shore Companies’International Tax Avoidance

Posted on:2014-06-16Degree:MasterType:Thesis
Country:ChinaCandidate:X L MaFull Text:PDF
GTID:2266330425489476Subject:International Law
Abstract/Summary:PDF Full Text Request
An off-shore company is a significant legal channel in the international capital market Off-shore companies’registration and operation are separated decide to it must be regulated by laws of many countries.In order to maximize corporate interests, multinational corporations utilize off-shore jurisdictions’preferential tax measures to avoid their international tax burden.This article takes the legal regulation of off-shore companies’international tax avoidance as the research target, by analyzing relevant provisions in the field of anti-avoidance in developed countries, clouding America, Germany, Japan, and the UK, as well as international organizations. At the same time, it is introduced the present situation of off-shore companie’s international tax avoidance in our country. At the end proposing recommendations against offshore company’s international tax avoidance activities. The whole dissertation conclude five chapters:Chapter Ⅰ deals with the general introduction of this paper’s research background and significance. Then introduce this article’s structure, research methods, as well as the innovation of the paper.Chapter Ⅱ mainly paves the way for the study below basic concepts, including the concepts of off-shore companies and the concepts of international tax avoidance. Then analyses the measures of off-shore companies’tax avoidance and the function of an off-shore company in international tax avoidance.Chapter Ⅲ select several counties as the object,they make great achievements against international tax engaged by off-shore companies. It mainly introduce the revision of tax and corporation law of America, Germany, Japan, and the UK.Chapter IV systematically analysis the international legal counteracting measures, including bilateral and multinational cooperation. It is mainly analysed European Communities’ Savings Directive and the OECD Reports on Harmful Tax Competition.Chapter V mainly introduce the present legislation situation of our country of protecting off-shore companies from international tax avoidance,it also from different angles points out several defects of the tax law on its regulation. On the basis of above analysis, the aricle makes some advisable suggestions to prefect relevant legislation.
Keywords/Search Tags:Off-shore jurisdictions, Off-shore companies, International TaxAvoidance, Controlled Foreign Corporation, Transfer Pricing
PDF Full Text Request
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