Foreign companies in offshore financial centers Tax Planning Case Study

• Main Authors: Chiu-tzu Lin, 林秋子
• Other Authors: Day-yang Liu
• Format: Others
• Language: zh-TW
• Published: 2010
• Online Access: http://ndltd.ncl.edu.tw/handle/32147082240809818278

碩士 === 國立臺灣科技大學 === 財務金融研究所 === 98 === Case to case study company, to investigate whether the companies use offshore companies and then with the use of OBU's financial advantage to do tax saving, augmented layout overseas targets. This thesis is as follows: (A), A Case of this study, for the cases established in the tax haven enterprises to set up offshore companies to understand the motives and purposes. The results showed that the case has just begun to amplify overseas market demand considerations, subsequently using overseas production with raw materials, low labor costs provide the advantage of rapid and abundant countries to establish more overseas companies, the ultimate goal in pursuit of business operations John continued growth, expansion of the main marketing channels around the world. Followed by consideration of the interests of overseas operations to reduce the tax burden up to the purpose, and thus to the establishment of the offshore tax haven companies, proper good tax planning, in order to maintain the growth of the company's development. To this company as an example, the global trading arrangement with the two times is the corporate tax planning to expand overseas investment to set up offshore companies important considerations. (B), foreign investment enterprises, is seeking more sales channels, develop more market demand, creating a higher profit as the first priority, What is the investment with the region's political stability and economic factors, and finally planning and legitimate tax on the use of. After all, businesses can maintain and keep a certain sound operating profit, the order to create a surplus and then discuss whether the appropriate tax planning methods. Object of this paper is limited to the cases. Taiwan has a lot of multinational companies, different industry groups naturally have different tax planning system and practices, therefore, future research can be further cross-industry for various tax planning to do analysis and discussion. (C), the era of globalization, the face of competitive pressure from around the world to promote overseas investment of domestic enterprises have to evolve as the multinational corporations. And multinational corporations to invest overseas countries have to face the tax norms, taxation and many other environmental problems. Therefore, the case before the overseas investment company, must calculate the tax planning costs with business strategy to reduce business risk with the cost, by a favorable tax environment, such as Sa model in Asia, Hong Kong and other places, in addition to growth has extended market opportunities and the local state tax incentives provided under the incentive of tax savings for corporate legal and relatively save operating costs.