碩士 / 國立臺灣海洋大學 / 海洋法律研究所 / 97 / Since the financial turmoil in 2007，States get a lot of damage, so in order to attract international hot money or dormant capital to their country for investing .
In addition to adjust their financial and monetary policy，but also improve the tax law to be one point of strategy.
On the other words，They also hope their domestic own capital to return home or stay witout outing.
The thesis researched and analysed for the adjustment of offshore income tax 、estate tax.We also compared with the advantages and disadvantages of other countries.
The themes of this thesis are divided to five chapters as below：
Chapter 1 inllustrated the incentives for writing and the methodologies adopted in the paper.
Chapter 2 in addition to introduce and analyze the history of offshore income tax、estate tax. We also compared with the tax regine、tax rate in domestic and foreign，but also summerized the impact of Alternative Minimum Tax in tax law.
Chapter 3 tried to arrange and analyze the tax saving legal、tax evasion illegal、relevant domestic and foreign units.We also introdeced and analyzed the famous tax heavans in the world.The Group of Twenty’s resolution how to impact them recently.
Chapter 4 started to list the operating sample of offshore company in Taiwan. A special reference on some practice for reference.
Chapter 5 is the conclusion and suggestion of this thesis.We tried to provide some comments and modified direction of tax lax.
| Identifer | oai:union.ndltd.org:TW/097NTOU5273004 |
| Date | January 2009 |
| Creators | LI-CHUN,YU, 游立群 |
| Contributors | Uei, Bian-Sheng, 崔汴生 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 150 |
Page generated in 0.0019 seconds