碩士 / 國立臺北大學 / 國際財務金融碩士在職專班 / 98 / After the Financial Tsunami, there is a rising trend in reduction of interest rates around the world. CBC also followed the trend to deal with the situation. The stock market has started to recover since the second season of 2009 under the expectation worldwide. The government applied the new tax act that personal offshore income should be brought into “basic income”on Jan. 1st 2010, and it will raise the cost of offshore investments. How do the investors achieve tax-saving and postpone repatriation of profits by setting up offshore companies and OBU accounts? Providing some reference material through cases survey is the motivation of this study.
This study researches the cases that set up offshore companies at tax heavens, open OBU accounts in Taiwan, and take the advantages of tax benefits. The ultimate purpose of the study is mainly about probing into the high-net-worth individuals and enterprises’s behavior of arranging offshore investments by setting offshore companies and taking the financial advantages of tax-saving. The flexibilities of offshore operations help investors activate their domestic assets.
Overall, for pursuing more benefits of tax-saving and making more investing profits, we still have to discuss and analyze the best operating mode the settlements of offshore companies to fit the regulation of alternative minimum tax.
| Identifer | oai:union.ndltd.org:TW/098NTPU1304005 |
| Date | January 2010 |
| Creators | Grace Ku, 古桂香 |
| Contributors | CHIH, HSIANG-LIN, 池祥麟 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 55 |
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