法律规避制度在离岸商业运作中的适用

The Application of the Evasion of Law to the Off-shore Business Operation

全球化迅猛发展背景下,为追求最大化利润,跨国公司在全球范围内组织生产和分工中,大量采取离岸商业运作模式。金融危机爆发后,商业竞争进一步加剧,该运作模式得到强化和推广。但在2009年4月2日20国集团伦敦峰会上,一些发达国家呼吁应在全球范围内封杀"避税天堂"离岸中心。为此,对离岸商业运作模式合理性进行分析十分必要。首先依据国际私法中法律规避制度否定离岸商业运作模式合理性存在障碍;然后通过比较各国对该问题所持态度,我国应侧重采取立法纠正离岸商业运作负面效应;而在司法中则应具体案件区分对待。

In the context of the rapid development of economic globalization,the off-shore business operation is frequently taken by multinationals in the pursuit of the maximizing profit in the worldwide production and division.After the outbreak of the financial crisis,the commercial competition has been increased and this mode has also been strengthened and promoted.However,in the G20 summit in London on April 2,2009,some developed countries,called on a worldwide ban for ＂tax havens＂.Therefore,it is necessary to analyze its rationality.To negate the off-shore business model by the evasion of law in the international private law has a practicing disability.By comparing the attitudes of other States on this matter,China should place emphasis on legislation to correct the negative effects of the offshore business operation,and in the justice specific cases should be distinguished differently.