早期企業利用境外公司從事三角貿易或投資控股，藉由租稅架構的安排，將利潤留置海外，藉以規避國內應納之稅負；個人也利用境外公司股東及董事資訊不透明的特性，隱匿身分持有資產，或是變更稅務身分，以享受外國投資人所享有的租稅優惠。
美國私人銀行瑞銀集團 (UBS) ，協助客戶利用境外公司的特性隱蔽客戶美國人的身分，藉以逃避美國當地的稅負，故美國於2010年起推動海外稅收遵從法案 (FATCA) ，經濟合作暨發展組織 (OECD) 依據其精神，提出了國際版FATCA法案，即共同申報準則 (CRS) ，故國際間的稅務資訊交換已成為共識。
我國於 2016 年初提出所得稅法第43條之3及之4修正草案，即受控外國公司（Controlled Foreign Company，簡稱CFC）及實際管理處所（Place of Effective Management，簡稱PEM），將以往透過租稅規劃規避稅負的情形予以改正，並強調租稅公平性的重要性。
本研究探討境外公司經歷近年來的政策改變，在使用定位上應該是從稅務上、投資風險上及操作上的便利性考量，面對FATCA及CRS的施行，過去藉由境外公司隱匿身分的情形將不復存在，除此之外也必須建立本身的會計系統，以滿足稅務資訊交換的要求，國內CFC及PEM制度的落實除了防止投資者利用境外公司遞延或規避稅負，並且可以防止投資者變更投資身份，享受外國投資人的租稅優惠，達到租稅上的公平原則，更重要的是可以協助兩岸三地的台商，確認稅務居民的身分，避免重複課稅的情形發生。
境外公司的需求方，如:企業、個人、專業人士等，應該重新檢視本身的投資架構是否符合目前法令的要求及是否有達到當時規劃的效益，境外公司的供給方，如:註冊公司等，因該提供結合法律及稅務諮詢服務，推出因應政策改變後的商品，並藉此拓展本身的客戶群。

During the early period, some enterprises used an offshore company to engage in triangular trade or invest on Holding Company, and then they further take the advantage of locating their profits at oversea through tax structure arrangement as to avoid domestic tax burdens; individual utilize the limited amount of information of offshore companies available to the public to conceal its real properties or change its tax status as to enjoy the tax benefit shall assign to foreign investors.
United Bank of Switzerland (UBS), the US private bank, assists clients in using the characteristics of offshore companies to conceal the fact of customers are Americans in order to escape local taxes in the United States. Therefore, the United States promoted the Foreign Account Tax Compliance Act (FATCA) in 2010, and on the basis of its spirit that the Organization for Economic Cooperation and Development (OECD) launched an international version of the FATCA which namely the Common Reporting Standard (CRS) . As such, the international exchange of tax information has become a consensus.
In early 2016, Taiwan proposed the draft revision of the amendments to Articles 43-3& 43-4 of the Income Tax Act, the aim is for the Controlled Foreign Corporation (CFC) and Place of Effective Management (PEM) to correct the situation of tax evasion via taxation planning and emphasize the importance of fairness in taxation.
This study explores the policy changes experienced by offshore companies in recent years. The taxation, investment risk and the convenience on the operation shall take into consideration during the application. Moreover, the situation of concealing of real individual status by use of offshore company will be no longer existed due to the FATCA and CRS come into force. In addition, it is necessary to establish its own accounting system as to facilitate the requirements of tax information exchange. The implementation of the domestic CFC and PEM system not only prevents investors use the limited amount information of offshore company available to the public to delay or evade tax, but also avoid investors from changing their tax status as to enjoy the tax benefit in which assigned to foreign investors. It aims to meet the principle of equality in substantive taxation. However, the most importance is to assist the Taiwanese businessmen in China to identify their tax resident status as to avoid the duplicate taxation.
For the demand side of offshore companies, such as enterprises, individuals, specialists, etc., it shall re-examine whether their investment structure meets the requirements of the current regulations and achieve the benefits for the time while planning. On the other hand, the supply side of the offshore companies, such as registered companies, it shall provide a combination of legal and tax consultancy services, and further launching products in respond to the policy changes as to expand their customer categories.

中文文獻
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