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离岸公司自形成之初到后来的发展过程中一直被当作跨国投资者进行国际避税的手段。但随着各国对国际避税的立法研究日渐深入,法律规制不断成熟和严苛,跨国投资者设立离岸公司进行国际避税活动的风险不断增长。而为了迎合严峻的国际贸易形势,中国外贸公司可以通过设立离岸公司来达到国外客户的贸易要求,从而促进交易的便利。因此,离岸公司可以在国际贸易中发挥新的作用,而不是单一地扮演国际避税的角色。
Offshore companies have been treated as a means of international tax avoidance by multinational investors since the beginning of their formation and their subsequent development. However, as countries study the legislation of international tax avoidance more and more, the laws and regulations are mature and harsh. The risk of multinational investors set up offshore companies to carry out international tax avoidance activities is growing. In order to meet the harsh international trade situation, China’s foreign trade companies can set up offshore companies to meet the trade demands of foreign clients, thereby facilitating trade facilitation. Therefore, offshore companies can play a new role in international trade rather than acting as a single international tax shelter.