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随着世界性贸易的扩大和风险投资的发展,被誉为“避税天堂”的离岸法域产生了,离岸公司开始进入世人的关注之中。离岸法域有很多不同于其它投资地的特点,在给离岸公司带来益处的同时,离岸公司的发展也给母国税收管制和金融市场管制带来了一定的难度,所以,如何对离岸法域和离岸公司进行有效管制是当前所面临的难题。
With the expansion of world trade and the development of venture capital, offshore jurisdictions known as “tax havens” have emerged and offshore companies are beginning to get the world’s attention. There are many different characteristics of offshore jurisdictions which are different from other investment places. While bringing benefits to offshore companies, the development of offshore companies also poses some difficulties for the tax control of domestic and financial markets. Therefore, The effective control of offshore jurisdictions and offshore companies is currently a dilemma.