On The Law System Of Offshore Company

In recent years, along with the instant development of world economy globalization, offshore company has become an increasingly important field in International Economic Law. It is reputed to be "truly international company" ,due to its inherent international characteristic. An offshore company occupies an important position in the areas of international investment, international finance, international taxation. Generally, almost each country allow offshore company do business and invest on its territory, and, quite a lot of asset portfolio is in the charge of offshore companies.However, it also brings some negative influence, particularly, part of offshore companies has become the transfer station of capital and the facility of international tax evasion. Recently, Chinese-investing Offshore Companies are increasingly developing, also face the same problem. This dissertation analyzes these phenomenon in legal aspect and introduce some successful experience of other country. At last, it gives some proposal to the legislation of China.This dissertation mainly studies on the legislation of offshore company in some Offshore Administering Country, and considered the actual situation of China.The dissertation embodies four chapters, as follow:The 1^st chapter introduces the basic principle of offshore company. This chapter takes offshore company as the subject of discussion, and expatiates it theoretically. Its intention is giving readers a wholly view of offshore company.The 2^nd chapter analyzes offshore company in the view of international investment, especially in the field of international M&A. This chapter, gives a view of the changes of China stipulations about offshore company, also analyzes the deep-seated inherent reasons.The 3^rd chapter introduces offshore company in the view of IPO. Offshore company is the bridge from which Chinese undertakings come into the securities market abroad. This chapter analyzes the functions of offshore company in the process of IPOand introduce the legal regulations on offshore company.The 4th chapter introduces offshore company in the aspect of international tax evasion. It introduces other countries' experience and gives advice in the area of offshore company in tax evasion.The conclusion of this dissertation brings some constructive reference for investing an offshore company to some Chinese undertakings. And has some valuable reference for the related legislation on offshore company in China.