公司国籍认定标准的制度演进与中国的法律调适

Institutional Evolution of Corporate Nationality and the Adaptation of Chinese Law

公司国籍认定的成立地标准、住所地标准、实际联系标准和实际控制标准共存,使公司国籍认定标准在国内法中呈现出以实用主义为导向的多元复合化发展、在投资条约中则有向实际联系标准和实际控制标准倾斜之势。虽然我国投资条约中的公司国籍认定标准有多元化发展的倾向,但是我国国内法仍坚持单一的成立地标准。国内法与投资条约关于公司国籍认定标准的分化脱节对我国外资审查、保护海外投资利益和对接高标准国际规则形成掣肘。随着我国对外直接投资的不断增多和风险加剧,我国应通过国内公司法的修订完善公司国籍认定标准体系的架构,并在投资条约中重视实际联系标准和实际控制标准,实现国内公司法与投资条约的公司国籍认定标准体系的协调共进,以扩大保护我国海外投资的范围。

The coexistence of the"place of incorporation","place of domicile","actual connection"and"actual control"approaches to the determination of corporate nationality has led to the development of a pragmatically oriented,pluralistic and complex criterion for the corporate nationality in domestic law,with a trend towards the actual connection and actual control criteria in investment treaties.Although there is a tendency of diversification of the criteria for recognizing the corporate nationality in China's investment treaties,it's domestic law still adheres to a single criterion of the place of incorporation.The decoupling of domestic law from the criteria for recognizing the corporate nationality in investment treaties is a constraint on China's foreign investment review,protection of overseas investment interests and interface with high-standard international rules.As China's outward direct investment continues to increase and risks intensify,it should improve the structure of corporate nationality recognition standard system through the revision of domestic company law,and emphasize the introduction of the actual connection and actual control in investment treaties.The harmonization of the company law and the standard system for recognizing the nationality of companies in investment treaties should be realized in order to expand the scope of protection for China's overseas investment.