信托避税

本文第一章为离岸信托避税概述。

Chapter one gives a short overview on offshore – trust tax avoidance .

如今随着跨国公司蓬勃发展，利用离岸信托进行国际避税已越来越受到跨国集团公司的青睐，许多跨国纳税人都把在避税地设立离岸信托作为国际避税的主要手段。

Today , with the vigorous development of multinational group of companies to use offshore trusts in international tax avoidance , it has become increasingly popular . Many multinational taxpayers regard the establishment of offshore trusts in tax havens as the primary means of international tax avoidance .

信托关系人一系列复杂交错的信托设计，让税务部门防不胜防，这也使信托避税与税法解释问题成为税法界新的研究热点。

Trust between people in a series of complex staggered Trust is designed to allow the tax department prevent . This has also enabled the Trust tax evasion and tax law interpretation of the tax law profession to become a new hotspot .

第一章介绍了离岸信托的相关概念，着重评述了《海牙信托公约》对离岸信托法律适用的国际协调功能，并对离岸信托避税的方式、危害以及界定作了解释。

The first chapter described the concepts of the offshore trust , focused his remarks on international coordination function of " the Hague Trust Convention " in offshore trust laws section , as well as explained offshore trust tax avoidance methods , hazards and the definition .