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Legal System of Offshore Financial Revenue Supervision

Author: FangJing
Tutor: GaoHua
School: Huazhong University of Science and Technology
Course: Economic Law
Keywords: Offshore financial Tax regulation International tax havens Tax jurisdiction International Financial Law
CLC: D922.22
Type: Master's thesis
Year: 2011
Downloads: 65
Quote: 0
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Abstract


Tax regulatory regime as standardize law of the distribution relationship between the state and the taxpayer's tax system is an important guarantee for safeguarding national interests, is an important manifestation of the national economic policies of countries to deal with the most important legal basis of the tax distribution relationship. In the offshore financial market, the market where the country has the right under national tax system, transactions in the local market tax levy and management. Offshore financial regulators including the following sections: offshore financial market supervision, the offshore financial market access regulation and supervision of offshore financial business, tax regulation of offshore financial markets, the offshore financial market risk regulation. Of these, only the tax on the offshore financial market regulatory relates to the balance of interests in the countries with offshore financial transactions between the main non-market relations. Involves different countries and the international community not completely unified and robust international treaty or convention, tax offshore financial regulatory system has not been fully established and perfected. The same time, the existing theory on the regulatory aspects of the offshore financial tax research and rare, not the system, yet to be established and perfected. In view of the above two points, the offshore financial tax regulatory research importance and missing, I think is of great significance to the study of the regulatory regime for offshore financial tax. This article in the draw on the results of previous studies on the combined international experience in the construction and analysis of offshore financial basis of summarized International status on tax on offshore financial market regulatory legal system to do a more detailed analysis of Law, and to use the results of these analyzes corresponding suggestions and comments, hoping to contribute to China's offshore financial market tax regulatory legal system. The first chapter briefly the basic principles of the offshore financial market business, regulatory status and regulation of offshore financial tax principle of national tax and from the offshore financial market began to introduce the background of the legal system of tax regulation of the offshore financial market; the second chapter, the need for offshore financial tax regulatory legal system (that is, based on the special nature of the offshore financial relative onshore market), this paper, two main aspects from taxpayers with national government offshore financial markets on international tax avoidance and tax on the offshore financial market conflicts of jurisdiction to proceed, and the actual analysis of the tax havens, international transfer pricing of associated enterprises, appointment pricing agreements and the system of legal theory; Chapter Overview foreign offshore the status quo, principles and content of the financial market tax regulatory regime for the next chapter to provide a reference base; Chapter on in this case, China's offshore financial market deficiencies and improvement of the tax system. On the basis of the situation of China, we learn to establish and improve the construction of the world and the experience of the management of the offshore financial market and legal system, to get useful insights. And three aspects of offshore financial regulatory measures to improve tax policy environment, the system of supervision, personnel training.

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CLC: > Political, legal > Legal > Chinese law > Finance Act > Tax Law
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