摘要
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 development o f world trade and venture investment,off-shore areas,as the tax heaven,have appeared. So off-shore companies have been taken into con sideration throughout the world. The off-shore areas have different characteristics from other invest areas.The expansion of off-shore companies takes great benefits while it also takes some difficulty in tax control and financial market control.So,how to dominate the off-shore areas and off-shore companies is the problem we have to face.
出处
《特区经济》
北大核心
2008年第12期95-96,共2页
Special Zone Economy
关键词
离岸公司
离岸法域
管制
off-shore companies
off-shore areas
control