Research On Improving The Legal Regulation Of Anti International Tax Avoidance In China

The rapid development of the global economy, this form of multinational offshore companies begin to emerge, as more and more international investors use. A large number of international investors took a fancy to the highly confidential nature of offshore companies, tax burden lighter, no exchange controls, tax preferential policies for international tax avoidance and so on edge, and actively carry out overseas investment. Offshore company can bring huge profits for multinational companies, but also the international economic environment has brought some challenges, it is disrupting the international tax treaties, it is the destruction of a country’s tax system, breaking the economic sphere of fair competition. The negative impact of this series are forcing us to have to face up to the existence of offshore companies, seeing their enormous profits, we should also be restricted them. At present, China’s international tax avoidance legal system is not perfect, there is no clear provision for offshore companies and offshore jurisdictions, how to prevent offshore companies for international tax avoidance provisions are very general and lack of maneuverability. This article will specifically analyze the relevant provisions of the developed countries such as Britain, the United States or international organizations, for definition of offshore companies and offshore jurisdictions, perfect controlled foreign company rules, to make recommendations to improve our tax and other aspects of the regulatory system, expect to improve our provision for international offshore company tax avoidance.