The Research On Tax Risk Control Of Group L’s Family Offshore Trust

In recent years,China’s high net worth people have increasingly adopted family offshore trust plans to reduce the tax cost of family wealth accumulation and inheritance.However,with the increase of tax inspection in various countries,the increase of offshore policy adjustment and the strengthening of international anti tax avoidance cooperation,the family offshore trust plan is facing great uncertainty,which requires family enterprises to pay more attention to the tax risk of trust arrangement and carry out effective prevention and risk control.In this context,this paper selects Ms.W,a Chinese entrepreneur,and her family as a typical case to study how Group L analyzes and responds to the tax risk of family offshore trust under the current policy environment.Before the case analysis,this paper first studies the tax avoidance function of family offshore trust and the anti tax avoidance action policies at home and abroad,and combs and summarizes the tax avoidance points and tax planning space of family offshore trust.Then,this paper introduces and analyzes the anti tax avoidance policies at home and abroad,summarizes and refines the tax risks and control methods of family offshore trust in the trust establishment,survival and operation,change and termination,and provides a policy basis and analysis framework for the following analysis of the tax risks of l group trust cases.Secondly,this paper selects Group L as a typical case to introduce the basic situation of Group L’s business,financial status,Ms.W,its actual controller and her family background,and the construction process of the family’s offshore trust structure.Thirdly,combined with the policy basis and analysis framework in Chapter II,this paper analyzes the family offshore trust structure of Group L,and points out that Group L may face the following tax risks in the operation stage and withdrawal stage of the trust: triggering the anti avoidance adjustment risk of controlled foreign enterprises,the compulsory disclosure risk of CRS tax related information,the compliance declaration risk of economic substantive information,the identification risk of beneficial owners of tax treaties,etc.Then,in view of the above tax risks in the Group L’s family offshore trust structure,combined with the Group L’s own business situation,this paper puts forward some suggestions,such as reasonably arranging the group’s business activities,regularly evaluating the overall tax risk of the trust plan,and improving the information communication mechanism between the tax collectors and payers,in order to provide a thinking direction for the l group family offshore trust to control the tax risk.Finally,on the basis of the case,this paper summarizes the Enlightenment of the case to domestic clients,and makes suggestions on such tax risk control for other family enterprises.According to the characteristics of each stage of the trust,this paper puts forward some suggestions,such as paying attention to the legitimacy of the establishment of the trust,choosing the appropriate establishment time,actively following up relevant policy changes,seeking the help of professional teams and so on,It provides a reference for shareholders of listed companies to identify and control the risk of setting up family offshore trusts overseas.