“经济实质法”是否撼动离岸避税架构？——以阿里巴巴离岸避税架构设置为例
Does the “Economic Substance Law” Shake up Offshore Tax Shelters?—An Example of Alibaba’s Offshore Tax Avoidance Structure

在国际反避税合作不断加强的背景下，开曼和英属维尔京群岛于2018年底颁布了“经济实质法”，并于2019年实施。经济实质法是国际反避税行动的重要组成部分，对于打击离岸公司的跨国避税行为有着一定的积极作用，但其影响范围存在着一定的局限性。本文通过对阿里巴巴离岸避税架构的分析，结合经济实质法的相关内容，探讨经济实质法实施的影响，并进一步分析所受影响的相关利益主体可能采取的应对措施；同时根据当前的国际税收现实情况，对未来经济实质法的优化和国际反避税的进一步加强提出了相关建议和思考。
In the context of increasing international anti-avoidance cooperation, the Cayman and BVI enacted the “Economic Substance Law” at the end of 2018 and it will be implemented in 2019. The Economic Substantive Law is an important part of the international anti-avoidance action, which has a certain positive effect on combating cross-border tax avoidance by offshore companies, but its scope of influence has certain limitations. Through the analysis of Alibaba’s offshore tax avoidance structure, this paper discusses the actual impact of the implementation of the economic substance law in con-junction with the relevant content of the economic substance law, and further analyzes the possible countermeasures of the affected relevant interest subjects, while putting forward relevant suggestions and thoughts on the optimization of the economic substance law and further strengthening of international anti-avoidance in the future according to the current international taxation reality.