A study on the regulations of offshore companies operated in Taiwan

• Main Authors: Tung-Hui Lee, 李桐輝
• Other Authors: I-Shan Lin
• Format: Others
• Language: zh-TW
• Published: 2004
• Online Access: http://ndltd.ncl.edu.tw/handle/99321374728926017048

碩士 === 國立臺灣海洋大學 === 海洋法律研究所 === 92 === Abstract As the investments increase in foreign countries, offshore companies are largely operated by Taiwanese corporations. Offshore companies are usually applied to be the holding tools within the relative companies and also for the operations and financial plans. The offshore companies are used generally and complicatedly; as a result, it generates a lot of legal and tax problems. However, Taiwan does not have a set of complete and systematic norms towards offshore companies except a few rules about in offshore banking. In addition, other norms about laws and taxes spread in various enactments or orders. Therefore, the paper presents various operational models and discusses legal and tax about the offshore companies. The author expects that this paper would be helpful for the government to manage offshore companies. Furthermore, it could also be a clear guidance for corporations while operating offshore companies abroad. The paper begins with the definition and domain of offshore company. Next, the author will recite the popular countries where corporations establish offshore companies. Thirdly, the author will discuss various operational models and arrange relative regulations about offshore companies. Finally, five problems about offshore companies will be discussed, and the possible solutions will also be offered in this part. Keywords: offshore company, foreign corporation, tax haven, transfer pricing