摘要
出于各种动机 ,我国及国际上注册离岸公司的现象非常普遍 ,由此带来不少弊端。与此相关的我国目前如何监管境内企业境外上市行为 ,我国目前的国民待遇制度及国有资产保护等三个问题值得关注和反思。
For kinds of purposes, the registrations of offshore companies are very ubiquitous, which causes lots of abuses. The three problems including how to regulate the oversea listing of domestic enterprises, the present national treatment system and the protection of state-owned assets are worth of mention and consideration.
出处
《时代法学》
2004年第1期102-108,共7页
Presentday Law Science
关键词
离岸公司
境外上市
国民待遇
offshore company
oversea listing
national treatment
