The Study Of Legal Regulation Against International Tax Avoidance Of Offshore Company

With development of international investment and multinational operations,inorder to obtain the global maximize profits,transnational investors engage tointernational tax avoidance activities by setting up offshore company in offshorejurisdictions,which results in abnormal flow of international capital and seriouserosion of the relevant states’ tax base,therefore,how to regulate international taxavoidance behavior of offshore company by effective legal measures has become anurgent problem that each state in the world including China should face.There arerelatively perfect anti-avoidance legislation to regulate international tax avoidancebehavior of offshore company in developed countries,however,China’s currentrelevant legal regulation system lags far behind the developed countries,it’sincompatible with the role played by China in investing overseas and introduction offoreign capital since reform and opening.Therefore, the article takes the legalregulation of international tax avoidance of offshore company as the study object,byreferencing the mature experience of legal regulation of international taxavoidance of offshore company in developed countries and internationalorganizations,combining the current status of China’s anti-avoidance legislation andthe existing problems,and giving some suggestions on how to improve China’s legalsystem against international tax avoidance of offshore company.