| Offshore trust combines the characteristics of modern financial liberalization and economic globalization,and can embody the characteristics of trust evading laws.Most offshore trusts are set up in famous "tax havens".No matter what form of assets can be embedded in the offshore trust structure,which is also one of the reasons why multinational taxpayers use offshore trusts to avoid taxes.Although offshore trust,a new type of trust,has its inherent advantages,tax avoidance measures arranged by taxpayers will reduce tax revenue in various countries,disrupt the normal social distribution order,and cause many problems such as government macro-control function failure.This paper analyzes the legal problems of offshore trust tax avoidance,and expounds a series of measures adopted by the countries of the two legal systems and international multilateral organizations to formulate relevant laws to solve offshore trust tax avoidance,hoping to inspire China’s legal system against offshore trust tax avoidance.This paper is divided into four parts.The first part elaborates the relevant theories of offshore trust tax avoidance,mainly from the concept of offshore trust tax avoidance,the main methods of tax avoidance using offshore trust and the harm of abuse of offshore trust tax avoidance.The second part puts forward the specific legal problems that exist when the law regulates offshore trust tax avoidance,mainly including unclear legal principles,difficulty in determining tax payers and lack of definition of relevant legal concepts.This leads to the third part of individual countries and international multilateral legislative experience to solve offshore trust tax avoidance.It mainly lists the solutions of UK,US,Japan,OCED and other international organizations to offshore trust tax avoidance,and expounds the current legislative situation of China’s anti-offshore trust tax avoidance,which paves the way for the fourth part of the paper.The last part discusses how to perfect the legal issues related to tax avoidance by offshore trust in China.Based on the summary of the previous discussion,this paper puts forward a series of specific measures such as clarifying the basic principles of taxation on offshore trust,determining the tax obligations of offshore trust stakeholders,improving the mechanism of illegal offshore trust tax avoidance. |
