碩士 / 國立臺北大學 / 法律學系一般生組 / 99 / In Early stage, Taiwan government prohibited Taiwan investors directly investing in China for the policy and national security consideration, Taiwan investors only can invest in china through offshore company or overseas account. As a result of that, the investors have used to utilize tax haven to invest in china until now, and investors also used to let its overseas subsidiary as debtor to get loans. More than that, offshore company has become a criminal instrument in the recent financial crime. Because of mentioned above, this study presents the model that the companies in Taiwan utilize offshore companies to invest in china and put offshore companies’ shares in pledge for getting finance (hereinafter referred as “share pledge model”)for protecting the shareholders and creditors of the company in Taiwan and reducing the utilization of offshore company in financial crime.
The content of chapter 2 is case study and historical regulation analysis, and then draws the “share pledge model”. In chapter 3, the writer try to let readers understand the flexibility and diversity of tax haven and offshore company by explaining the definition of offshore company, tax haven, offshore financial central and OBU, and introducing 5 operation models of offshore company. Chapter 4 focus on the legal issues of the “share pledge model” and substantiates the “share pledge model” by study regulations in Virgin island and Hong Kong. Chapter 6 is conclusion and suggestion.
| Identifer | oai:union.ndltd.org:TW/099NTPU0194032 |
| Date | January 2011 |
| Creators | Chen,Tang-Wei, 陳塘偉 |
| Contributors | CHEN, CHUN-SHAN, 陳春山 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 133 |
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