French offshore trust anti-tax avoidance system and its enlightenment to China

Jinqiu Wang ()
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Jinqiu Wang: Anhui University, institute of economics

A chapter in Proceedings of the 2022 4th International Conference on Economic Management and Cultural Industry (ICEMCI 2022), 2023, pp 744-751 from Springer

Abstract: Abstract In China, where wealth is unevenly distributed, high net worth individuals transfer their assets to offshore trusts. It will lead to widening the social gap between the rich and the poor, destroy the normal tax order. At present, China's offshore trust tax system is incomplete, and the tax supervision measures are not perfect. This paper compares the anti-tax avoidance measures of offshore trusts in China and France through comparative analysis, and summarizes the shortcomings of anti-tax avoidance measures of offshore trusts in China. In addition, by referring to the tax practices of offshore trusts in France, this paper puts forward measures to improve the anti-tax avoidance of offshore trusts in China.

Keywords: Offshore trust; Anti-tax avoidance; High net worth group; Controlled foreign enterprise; Tax regulation (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-098-5_85

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DOI: 10.2991/978-94-6463-098-5_85

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