论英美法系与大陆法系在公司国籍认定标准上的改良

The Improvement of Anglo-American Law System and the Continental Law System on the Corporation Nationality

公司的国籍认定标准对国家利益而言至关重要。英美法系传统上采取成立地标准,而大陆法系则采取住所地标准。然而,随着世界投资环境的变化,英美法系与大陆法系都在肯定传统标准的基础上进行改良。两大法系改良的共同趋势是强调公司与国家之间实际联系的存在。大陆法系在住所地标准的基础上,开始尝试更加复杂的手段来考察实际联系的存在,而英美法系在成立地标准的基础上,通过例外规定来寻求突破。不过,两大法系之间的区别仍然是存在的。

The Standard of corporation nationality is important to national interest.Traditionally the common law system takes the incorporation place standard while the continental law system takes the domicile standard.But with the investment environment changing,the two systems is improving the standard on the basis of the traditional standard.The common tendency is stressing the real relationship between the corporation and country.On the basis of the domicile standard,the continental law system has begun to use more complicated method to make sure the existence of real relationship.On the basis of the incorporation place standard,the common law system is trying to take exceptions for improvement.However,the difference between the two systems is still in existence.