我國企業於境外公司的應用模式之探討

• Main Authors: Sun, Pei Yi, 孫珮儀
• Other Authors: 杜化宇
• Format: Others
• Language: zh-TW
• Published: 2008
• Online Access: http://ndltd.ncl.edu.tw/handle/08346833056215261913

碩士 === 國立政治大學 === 經營管理碩士學程(EMBA) === 96 === Offshore financial centers and/or tax havens provide convenient corporate management and attractive tax incentive to allure foreign individuals and companies to incorporate offshore companies and keep funds rest in their jurisdiction. The supporting foundation behind the scheme is the simplified corporate regulation environments in each of the jurisdictions respectively. Those jurisdictions follow the common law rules which of course govern their corporate laws and the practice proceedings of judiciary systems. Just like other common law jurisdictions, the incompleteness of regulation would be supplemented by court judgments and judicial reviews. Therefore, a simplified corporation law could be rather an enhancement for the offshore company business than an obstacle. The “harmful tax practice” identified by OECD during its ongoing investigation on offshore financial centers/tax havens concerning their corporation related business such as low or no tax, loose and commercial friendly regulation, secrecy protection, low transparency,…are somehow practically financial and operational benefits for multinational companies and wealthy individuals. This research briefly reviewed the corporate laws of some offshore jurisdictions familiar by Taiwanese, and also touched the practice of incorporation and tax planning schemes based on the utilization of offshore companies. Such practice includes holding company designs, tax and loyalty planning, international financial managements, and trust arrangements. This research also discussed some portions of the tax competition arose from the thriving of offshore financial centers and tax havens. Some of the so called “anti-tax haven activities” are Transfer Pricing Rules, Anti-deferral Measures, Thin Capitalization Rules, Anti-treaty Shopping Provision and Exchange of Information, which are important action guideline ruled and promoted by OECD. The other trends noticed are the newly developed anti-money laundering rules and financial information exchange conventions which also imposed heavy load of scrutiny obligations upon the governments of offshore jurisdictions.