2004年英属维尔京群岛商业公司领域法案

一、案例背景2004年，美国通用电气（GE）宣布了一项震惊业界的并购计划，计划以450亿美元收购法国能源和运输巨头阿尔斯通。

这一并购计划在当时引发了全球的关注，不仅因为其交易金额巨大，更因为这是美国企业首次大规模收购欧洲企业，涉及到了复杂的跨国并购法律问题。

二、并购过程1. 前期谈判与尽职调查在宣布并购计划后，GE与阿尔斯通开始了为期数月的谈判。

在此期间，GE对阿尔斯通进行了全面的尽职调查，包括财务审计、法律合规性审查、技术评估等。

这一过程对于确保并购的顺利进行至关重要。

2. 反垄断审查由于并购涉及全球范围内的市场，GE和阿尔斯通必须接受多个国家和地区的反垄断审查。

在美国，联邦贸易委员会（FTC）和司法部（DOJ）对并购进行了审查，以确保并购不会导致市场垄断。

在欧洲，欧洲委员会（EC）也对并购进行了审查。

3. 文化整合与员工安置并购成功后，GE面临的一个重大挑战是如何整合两个公司的文化，并妥善安置员工。

这一过程涉及到劳动法、员工安置计划等多个法律问题。

三、法律问题分析1. 反垄断法并购过程中，GE和阿尔斯通必须遵守各国的反垄断法。

在美国，FTC和DOJ对并购进行了审查，以确保并购不会对市场造成不利影响。

在欧洲，EC也对并购进行了审查。

这一过程涉及到对市场份额、竞争格局的评估，以及对并购后市场集中度的预测。

2. 劳动法并购后，GE需要整合阿尔斯通的员工，这涉及到劳动法的问题。

在美国，劳动法主要涉及雇佣合同、员工福利、裁员补偿等。

在欧洲，劳动法更为严格，涉及到员工权益保护、工作环境等多个方面。

并购涉及到跨国税务问题，包括企业所得税、资本利得税等。

GE和阿尔斯通需要遵守各国的税法，确保并购过程中的税务合规。

4. 知识产权法并购过程中，GE和阿尔斯通需要处理知识产权的归属和许可问题。

这涉及到专利、商标、版权等多个方面的法律问题。

四、案例分析1. 反垄断审查GE和阿尔斯通的并购最终获得了美国和欧洲的反垄断审查批准。

英属维尔京群岛地区英属维尔京群岛商业公司法(2004)(以下简称”法案”) 宝利国际股份有限公司公司章程大纲1、名称公司名称为宝利国际有限公司。

2、公司性质本公司是一家股份有限公司3、注册办事处本公司之首个注册办事处位于海外管理公司信托（英属维尔京群岛）有限责任公司之办事处，其地址为：英属维尔京群岛，托托拉岛路得镇海外管理公司会所，3152信箱（OMC Chambers, P.O. Box 3152, Road Town, Tortola, British Virgin Islands）。

4、注册代理人本公司之首任注册代理人为海外管理公司信托（英属维尔京群岛）有限责任公司，其地址是：英属维尔京群岛，托托拉岛路得镇海外管理公司会所，3152信箱(OMC Chambers, P.O. Box 3152, Road Town, Tortola, British Virgin Islands)。

5、能力和权限根据下文之第6条，公司成立之目的不受限制，本公司完全有权从事任何《英属维尔京群岛商业公司法(2004)》、该法不时修订之条例，或英属维尔京群岛任何其他法律未禁止之目的。

6、公司业务之限制根据法案之第9（4）条之规定，公司业务和活动仅限于英属维尔京群岛现行有效法律不禁止之任何业务或活动。

7、股份数量及类别公司有权发行单一类别最多50,000股的普通股份，每股面值1.00美元。

8、货币公司股份以美利坚合众国之货币发行。

9、零星股份公司可发行零星股份。

任一零星股份均具备与其相应同一类别和系列股票的同等债务、诉讼时限、优先权、特权、资格、限制、权利及其他属性。

10、股份的授权、权力和优先权公司每份股份均赋予股份持有人以下权利：（1）在公司股东大会或任何股东决议案之投票权;（2）平等享有本公司支付相应股息之权利；以及（3）平等享有在本公司清算时分配公司剩余资产之权利。

依据本章程条款之第3项规定，董事可通过董事决议酌情赎回、购买或以其他方式获得全部或部分公司股份。

July 22, 2004]Anti-Bribery and Books & Records Provisions ofThe Foreign Corrupt Practices ActCurrent through Pub. L. 105-366 (November 10, 1998)UNITED STATES CODETITLE 15. COMMERCE AND TRADECHAPTER 2B--SECURITIES EXCHANGES§ 78m. Periodical and other reports(a) Reports by issuer of security; contentsEvery issuer of a security registered pursuant to section 78l of this title shall file with the Commission, in accordance with such rules and regulations as the Commission may prescribe as necessary or appropriate for the proper protection of investors and to insure fair dealing in the security--(1) such information and documents (and such copies thereof) as the Commission shall require to keep reasonably current the information and documents required to be included in or filed with an application or registration statement filed pursuant to section 78l of this title, except that the Commission may not require the filing of any material contract wholly executed before July 1, 1962.(2) such annual reports (and such copies thereof), certified if required by the rules and regulations of the Commission by independent public accountants, and such quarterly reports (and such copies thereof), as the Commission may prescribe.Every issuer of a security registered on a national securities exchange shall also file a duplicate original of such information, documents, and reports with the exchange.(b) Form of report; books, records, and internal accounting; directives* * *(2) Every issuer which has a class of securities registered pursuant to section 78l of this title and every issuer which is required to file reports pursuant to section 78o(d) of this title shall--(A) make and keep books, records, and accounts, which, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the issuer; and(B) devise and maintain a system of internal accounting controls sufficient to provide reasonable assurances that--(i) transactions are executed in accordance with management's general or specific authorization;(ii) transactions are recorded as necessary (I) to permit preparation of financial statements in conformity with generally accepted accounting principles or any other criteria applicable to such statements, and (II) to maintain accountability for assets;(iii) access to assets is permitted only in accordance with management's general or specific authorization; and(iv) the recorded accountability for assets is compared with the existing assets at reasonable intervals and appropriate action is taken with respect to any differences.(3) (A) With respect to matters concerning the national security of the United States, noduty or liability under paragraph (2) of this subsection shall be imposed upon anyperson acting in cooperation with the head of any Federal department or agencyresponsible for such matters if such act in cooperation with such head of adepartment or agency was done upon the specific, written directive of the head ofsuch department or agency pursuant to Presidential authority to issue suchdirectives. Each directive issued under this paragraph shall set forth the specificfacts and circumstances with respect to which the provisions of this paragraph areto be invoked. Each such directive shall, unless renewed in writing, expire one yearafter the date of issuance.(B) Each head of a Federal department or agency of the United States who issuessuch a directive pursuant to this paragraph shall maintain a complete file of all suchdirectives and shall, on October 1 of each year, transmit a summary of matterscovered by such directives in force at any time during the previous year to thePermanent Select Committee on Intelligence of the House of Representatives andthe Select Committee on Intelligence of the Senate.(4) No criminal liability shall be imposed for failing to comply with the requirements of paragraph (2) of this subsection except as provided in paragraph (5) of this subsection.(5) No person shall knowingly circumvent or knowingly fail to implement a system of internal accounting controls or knowingly falsify any book, record, or account described in paragraph (2).(6) Where an issuer which has a class of securities registered pursuant to section 78l of this title or an issuer which is required to file reports pursuant to section 78o(d) of this title holds 50 per centum or less of the voting power with respect to a domestic or foreign firm, the provisions of paragraph (2) require only that the issuer proceed in good faith to use its influence, to the extent reasonable under the issuer's circumstances, to cause such domesticor foreign firm to devise and maintain a system of internal accounting controls consistent with paragraph (2). Such circumstances include the relative degree of the issuer's ownership of the domestic or foreign firm and the laws and practices governing the business operations of the country in which such firm is located. An issuer which demonstrates good faith efforts to use such influence shall be conclusively presumed to have complied with the requirements of paragraph (2).(7) For the purpose of paragraph (2) of this subsection, the terms "reasonable assurances" and "reasonable detail" mean such level of detail and degree of assurance as would satisfy prudent officials in the conduct of their own affairs.-top-* * *§ 78dd-1 [Section 30A of the Securities & Exchange Act of 1934]. Prohibited foreign trade practices by issuers(a) ProhibitionIt shall be unlawful for any issuer which has a class of securities registered pursuant to section 78l of this title or which is required to file reports under section 78o(d) of this title, or for any officer, director, employee, or agent of such issuer or any stockholder thereof acting on behalf of such issuer, to make use of the mails or any means or instrumentality of interstate commerce corruptly in furtherance of an offer, payment, promise to pay, or authorization of the payment of any money, or offer, gift, promise to give, or authorization of the giving of anything of value to--(1) any foreign official for purposes of--(A) (i) influencing any act or decision of such foreign official in his official capacity, (ii) inducing such foreign official to do or omit to do any act in violation of the lawful duty of such official, or (iii) securing any improper advantage; or(B) inducing such foreign official to use his influence with a foreign government or instrumentality thereof to affect or influence any act or decision of such government or instrumentality,in order to assist such issuer in obtaining or retaining business for or with, or directing business to, any person;(2) any foreign political party or official thereof or any candidate for foreign political office for purposes of--(A) (i) influencing any act or decision of such party, official, or candidate in its or his official capacity, (ii) inducing such party, official, or candidate to do or omit to do an act in violation of the lawful duty of such party, official, or candidate, or (iii) securing any improper advantage; or(B) inducing such party, official, or candidate to use its or his influence with a foreign government or instrumentality thereof to affect or influence any act or decision of such government or instrumentality.in order to assist such issuer in obtaining or retaining business for or with, or directing business to, any person; or(3) any person, while knowing that all or a portion of such money or thing of value will be offered, given, or promised, directly or indirectly, to any foreign official, to any foreign political party or official thereof, or to any candidate for foreign political office, for purposes of--(A) (i) influencing any act or decision of such foreign official, political party, party official, or candidate in his or its official capacity, (ii) inducing such foreign official, political party, party official, or candidate to do or omit to do any act in violation of the lawful duty of such foreign official, political party, party official, or candidate, or (iii) securing any improper advantage; or(B) inducing such foreign official, political party, party official, or candidate to use his or its influence with a foreign government or instrumentality thereof to affect or influence any act or decision of such government or instrumentality,in order to assist such issuer in obtaining or retaining business for or with, or directing business to, any person.(b) Exception for routine governmental actionSubsections (a) and (g) of this section shall not apply to any facilitating or expediting payment to a foreign official, political party, or party official the purpose of which is to expedite or to secure the performance of a routine governmental action by a foreign official, political party, or party official.(c) Affirmative defensesIt shall be an affirmative defense to actions under subsection (a) or (g) of this section that--(1) the payment, gift, offer, or promise of anything of value that was made, was lawful under the written law s and regulations of the foreign official’s, political party’s, party official’s, or candidate’s country; or(2) the payment, gift, offer, or promise of anything of value that was made, was a reasonable and bona fide expenditure, such as travel and lodging expenses, incurred by or on behalf of a foreign official, party, party official, or candidate and was directly related to--(A) the promotion, demonstration, or explanation of products or services; or(B) the execution or performance of a contract with a foreign government or agency thereof.(d) Guidelines by Attorney GeneralNot later than one year after August 23, 1988, the Attorney General, after consultation with the Commission, the Secretary of Commerce, the United States Trade Representative, the Secretary of State, and the Secretary of the Treasury, and after obtaining the views of all interested persons through public notice and comment procedures, shall determine to what extent compliance with this section would be enhanced and the business community would be assisted by further clarification of the preceding provisions of this section and may, based on such determination and to the extent necessary and appropriate, issue--(1) guidelines describing specific types of conduct, associated with common types of export sales arrangements and business contracts, which for purposes of the Department of Justice’s present enforcement policy, the Attorney General determines would be in conformance with the preceding provisions of this section; and(2) general precautionary procedures which issuers may use on a voluntary basis to conform their conduct to the Department of Justice’s present enforcement policy regarding the preceding provisions of this section.The Attorney General shall issue the guidelines and procedures referred to in the preceding sentence in accordance with the provisions of subchapter II of chapter 5 of Title 5 and those guidelines and procedures shall be subject to the provisions of chapter 7 of that title.-top-(e) Opinions of Attorney General(1) The Attorney General, after consultation with appropriate departments and agencies of the United States and after obtaining the views of all interested persons through public notice and comment procedures, shall establish a procedure to provide responses to specific inquiries by issuers concerning conformance of their conduct with the Department of Justice’s present enforcement policy regarding the preceding provisions of this section. The Attorney General shall, within 30 days after receiving such a request, issue an opinion in response to that request. The opinion shall state whether or not certain specified prospective conduct would, for purposes of the Department of Justice’s present enforcement policy, violate the preceding provisions of this section. Additional requests for opinions may be filed with the Attorney General regarding other specified prospective conduct that is beyond the scope ofconduct specified in previous requests. In any action brought under the applicable provisions of this section, there shall be a rebuttable presumption that conduct, which is specified in a request by an issuer and for which the Attorney General has issued an opinion that such conduct is in conformity with the Department of Justice’s present enforcement policy, is in compliance with the preceding provisions of this section. Such a presumption may be rebutted by a preponderance of the evidence. In considering the presumption for purposes of this paragraph, a court shall weight all relevant factors, including but not limited to whether the information submitted to the Attorney General was accurate and complete and whether it was within the scope of the conduct specified in any request received by the Attorney General. The Attorney General shall establish the procedure required by this paragraph in accordance with the provisions of subchapter II of chapter 5 of Title 5 and that procedure shall be subject to the provisions of chapter 7 of that title.(2) Any document or other material which is provided to, received by, or prepared in the Department of Justice or any other department or agency of the United States in connection with a request by an issuer under the procedure established under paragraph (1), shall be exempt from disclosure under section 552 of Title 5 and shall not, except with the consent of the issuer, be made publicly available, regardless of whether the Attorney General responds to such a request or the issuer withdraws such request before receiving a response.(3) Any issuer who has made a request to the Attorney General under paragraph (1) may withdraw such request prior to the time the Attorney General issues an opinion in response to such request. Any request so withdrawn shall have no force or effect.(4) The Attorney General shall, to the maximum extent practicable, provide timely guidance concerning the Department of Justice’s present enforcement policy with respect to the preceding provisions of this section to potential exporters and small businesses that are unable to obtain specialized counsel on issues pertaining to such provisions. Such guidance shall be limited to responses to requests under paragraph (1) concerning conformity of specified prospective co nduct with the Department of Justice’s present enforcement policy regarding the preceding provisions of this section and general explanations of compliance responsibilities and of potential liabilities under the preceding provisions of this section.(f) DefinitionsFor purposes of this section:(1) A) The term “foreign official” means any officer or employee of a foreign government orany department, agency, or instrumentality thereof, or of a public internationalorganization, or any person acting in an official capacity for or on behalf of any such government or department, agency, or instrumentality, or for or on behalf of any such public international organization.(B) For purposes of subparagraph (A), the term “public international organization”means--(i) an organization that is designated by Executive Order pursuant to section 1 ofthe International Organizations Immunities Act (22 U.S.C. § 288); or (ii) any other international organization that is designated by the President by Executive order for the purposes of this section, effective as of the date ofpublication of such order in the Federal Register.(2) (A) A person’s state of mind is “knowing” with respect to conduct, a circumstance, or aresult if--(i) such person is aware that such person is engaging in such conduct, that suchcircumstance exists, or that such result is substantially certain to occur; or(ii) such person has a firm belief that such circumstance exists or that such result is substantially certain to occur.(B) When knowledge of the existence of a particular circumstance is required for an offense, such knowledge is established if a person is aware of a high probability of the existence of such circumstance, unless the person actually believes that such circumstance does not exist.(3) (A) The term “routine governmental action” means only an action which is ordinarily andcommonly performed by a foreign official in--(i) obtaining permits, licenses, or other official documents to qualify a person to do business in a foreign country;(ii) processing governmental papers, such as visas and work orders;(iii) providing police protection, mail pick-up and delivery, or scheduling inspections associated with contract performance or inspections related to transit of goods across country;(iv) providing phone service, power and water supply, loading and unloading cargo, or protecting perishable products or commodities from deterioration; or(v) actions of a similar nature.(B) The term “routine governmental action” does not include any decision by a foreign official whether, or on what terms, to award new business to or to continue business with a particular party, or any action taken by a foreign official involved in the decision-making process to encourage a decision to award new business to or continue business with a particular party.-top-(g) Alternative Jurisdiction(1) It shall also be unlawful for any issuer organized under the laws of the United States, ora State, territory, possession, or commonwealth of the United States or a political subdivisionthereof and which has a class of securities registered pursuant to section 12 of this title or which is required to file reports under section 15(d) of this title, or for any United States person that is an officer, director, employee, or agent of such issuer or a stockholder thereof acting on behalf of such issuer, to corruptly do any act outside the United States in furtherance of an offer, payment, promise to pay, or authorization of the payment of any money, or offer, gift, promise to give, or authorization of the giving of anything of value to any of the persons or entities set forth in paragraphs (1), (2), and (3) of this subsection (a) of this section for the purposes set forth therein, irrespective of whether such issuer or such officer, director, employee, agent, or stockholder makes use of the mails or any means or instrumentality of interstate commerce in furtherance of such offer, gift, payment, promise, or authorization.(2) As used in this subsection, the term “United States person” means a national of the United States (as defined in section 101 of the Immigration and Nationality Act (8 U.S.C. § 1101)) or any corporation, partnership, association, joint-stock company, business trust, unincorporated organization, or sole proprietorship organized under the laws of the United States or any State, territory, possession, or commonwealth of the United States, or any political subdivision thereof.§ 78dd-2. Prohibited foreign trade practices by domestic concerns(a) ProhibitionIt shall be unlawful for any domestic concern, other than an issuer which is subject to section 78dd-1 of this title, or for any officer, director, employee, or agent of such domestic concern or any stockholder thereof acting on behalf of such domestic concern, to make use of the mails or any means or instrumentality of interstate commerce corruptly in furtherance of an offer, payment, promise to pay, or authorization of the payment of any money, or offer, gift, promise to give, or authorization of the giving of anything of value to--(1) any foreign official for purposes of--(A) (i) influencing any act or decision of such foreign official in his official capacity, (ii) inducing such foreign official to do or omit to do any act in violation of the lawful duty of such official, or (iii) securing any improper advantage; or(B) inducing such foreign official to use his influence with a foreign government or instrumentality thereof to affect or influence any act or decision of such government or instrumentality,in order to assist such domestic concern in obtaining or retaining business for or with, or directing business to, any person;(2) any foreign political party or official thereof or any candidate for foreign political office for purposes of--(A) (i) influencing any act or decision of such party, official, or candidate in its or his official capacity, (ii) inducing such party, official, or candidate to do or omit to do an act in violation of the lawful duty of such party, official, or candidate, or (iii) securing any improper advantage; or(B) inducing such party, official, or candidate to use its or his influence with a foreign government or instrumentality thereof to affect or influence any act or decision of such government or instrumentality,in order to assist such domestic concern in obtaining or retaining business for or with, or directing business to, any person;(3) any person, while knowing that all or a portion of such money or thing of value will be offered, given, or promised, directly or indirectly, to any foreign official, to any foreign political party or official thereof, or to any candidate for foreign political office, for purposes of--(A) (i) influencing any act or decision of such foreign official, political party, party official, or candidate in his or its official capacity, (ii) inducing such foreign official, political party, party official, or candidate to do or omit to do any act in violation of the lawful duty of such foreign official, political party, party official, or candidate, or (iii) securing any improper advantage; or(B) inducing such foreign official, political party, party official, or candidate to use his or its influence with a foreign government or instrumentality thereof to affect or influence any act or decision of such government or instrumentality,in order to assist such domestic concern in obtaining or retaining business for or with, or directing business to, any person.(b) Exception for routine governmental actionSubsections (a) and (i) of this section shall not apply to any facilitating or expediting payment to a foreign official, political party, or party official the purpose of which is to expedite or to secure the performance of a routine governmental action by a foreign official, political party, or party official.(c) Affirmative defensesIt shall be an affirmative defense to actions under subsection (a) or (i) of this section that--(1) the payment, gift, offer, or promise of anything of value that was made, was lawful under the written laws and regulations of the foreign official’s, political party’s, party official’s, or candidate’s country; or(2) the payment, gift, offer, or promise of anything of value that was made, was a reasonable and bona fide expenditure, such as travel and lodging expenses, incurred by or on behalf of a foreign official, party, party official, or candidate and was directly related to--(A) the promotion, demonstration, or explanation of products or services; or(B) the execution or performance of a contract with a foreign government or agency thereof.-top-(d) Injunctive relief(1) When it appears to the Attorney General that any domestic concern to which this section applies, or officer, director, employee, agent, or stockholder thereof, is engaged, or about to engage, in any act or practice constituting a violation of subsection (a) or (i) of this section, the Attorney General may, in his discretion, bring a civil action in an appropriate district court of the United States to enjoin such act or practice, and upon a proper showing, a permanent injunction or a temporary restraining order shall be granted without bond.(2) For the purpose of any civil investigation which, in the opinion of the Attorney General, is necessary and proper to enforce this section, the Attorney General or his designee are empowered to administer oaths and affirmations, subpoena witnesses, take evidence, and require the production of any books, papers, or other documents which the Attorney General deems relevant or material to such investigation. The attendance of witnesses and the production of documentary evidence may be required from any place in the United States, or any territory, possession, or commonwealth of the United States, at any designated place of hearing.(3) In case of contumacy by, or refusal to obey a subpoena issued to, any person, the Attorney General may invoke the aid of any court of the United States within the jurisdiction of which such investigation or proceeding is carried on, or where such person resides or carries on business, in requiring the attendance and testimony of witnesses and the production of books, papers, or other documents. Any such court may issue an order requiring such person to appear before the Attorney General or his designee, there to produce records, if so ordered, or to give testimony touching the matter under investigation. Any failure to obey such order of the court may be punished by such court as a contempt thereof.All process in any such case may be served in the judicial district in which such person resides or may be found. The Attorney General may make such rules relating to civil investigations as may be necessary or appropriate to implement the provisions of this subsection.(e) Guidelines by Attorney GeneralNot later than 6 months after August 23, 1988, the Attorney General, after consultation with the Securities and Exchange Commission, the Secretary of Commerce, the United States Trade Representative, the Secretary of State, and the Secretary of the Treasury, and after obtaining the views of all interested persons through public notice and comment procedures, shall determine to what extent compliance with this section would be enhanced and the business community would be assisted by further clarification of the preceding provisions of this section and may, based on such determination and to the extent necessary and appropriate, issue--(1) guidelines describing specific types of conduct, associated with common types of export sales arrangements and business contracts, which for purposes of the Department of Justice’s present enforcement policy, the Attorney General determines would be in conformance with the preceding provisions of this section; and(2) general precautionary procedures which domestic concerns may use on a voluntary basis to conform their conduct to the Department of Justice’s present enforcement policy regardi ng the preceding provisions of this section.The Attorney General shall issue the guidelines and procedures referred to in the preceding sentence in accordance with the provisions of subchapter II of chapter 5 of Title 5 and those guidelines and procedures shall be subject to the provisions of chapter 7 of that title.(f) Opinions of Attorney General(1) The Attorney General, after consultation with appropriate departments and agencies of the United States and after obtaining the views of all interested persons through public notice and comment procedures, shall establish a procedure to provide responses to specific inquiries by domestic concerns concerning conformance of their conduct with the Department of Justice’s present enforcement policy regarding the preceding provisions of this section. The Attorney General shall, within 30 days after receiving such a request, issue an opinion in response to that request. The opinion shall state whether or not certain specified prospective conduct would, for purposes of the Department of Justice’s present enforcement policy, violate the preceding provisions of this section. Additional requests for opinions may be filed with the Attorney General regarding other specified prospective conduct that is beyond the scope of conduct specified in previous requests. In any action brought under the applicable provisions of this section, there shall be a rebuttable presumption that conduct, which is specified in a request by a domestic concern and for which the Attorney General has issued an opinion that such conduct is in conformity with the Department of Justice’s present enforcement policy, is in compliance with the preceding provisions of this section. Such a presumption may be rebutted by a preponderance of the evidence. In considering the presumption for purposes of this paragraph, a court shall weigh all relevant factors, including but not limited to whether the information submitted to the Attorney General was accurate and complete and whether it was within the scope of the conduct specified in any request received by the Attorney General. The Attorney General shall establish the procedure。

第1篇第一章总则第一条公司名称本公司的名称为[公司名称]，英文名称为[Company Name]，以下简称“公司”。

第二条公司类型本公司为根据英属维尔京群岛法律（“法律”）设立的有限责任公司。

第三条注册地址本公司的注册地址为[注册地址]，但本公司可以在任何时候将注册地址变更为法律允许的任何地址。

第四条营业范围本公司的营业范围包括但不限于以下业务：1. 投资控股；2. 国际贸易；3. 财务咨询；4. 管理咨询；5. 法律咨询；6. 金融服务；7. 其他法律允许的业务。

第二章股东第五条股东资格1. 本公司股东应当为自然人、法人或其他组织。

2. 股东资格的取得和丧失依照法律和本公司章程的规定。

第六条股份1. 本公司股份分为[面值]股，每股[面值]。

2. 股份可以自由转让，但需符合法律和本公司章程的规定。

第七条股东权利1. 参加股东大会，行使表决权；2. 获得股息；3. 参与公司剩余财产的分配；4. 依照法律和本公司章程的规定转让股份；5. 依照法律和本公司章程的规定查阅公司文件。

第八条股东义务1. 遵守本公司章程；2. 按时缴纳股款；3. 不得泄露公司秘密；4. 不得滥用股东权利；5. 法律和本公司章程规定的其他义务。

第三章股东大会第九条股东大会的召开1. 股东大会每年至少召开一次年度股东大会。

2. 经[比例]以上股东提议，可以召开临时股东大会。

第十条股东大会的职权1. 选举和更换董事；2. 选举和更换监事；3. 审议和批准董事会、监事会的工作报告；4. 审议和批准公司的年度财务预算和决算；5. 审议和批准公司的利润分配方案；6. 审议和批准公司的合并、分立、解散和清算；7. 修改本公司章程；8. 决定公司的经营方针和投资计划；9. 法律和本公司章程规定的其他职权。

第十一条股东大会的表决1. 股东大会的决议，应当经出席会议的股东所持表决权的[比例]以上通过。

2. 董事、监事、高级管理人员不得参加与自己有利害关系的决议的表决。

第七章案例案例2：一、案例名称：避税港英属维尔京群岛二、案例适用：第七章第三节第三个知识点“避税港及其离岸经济活动”三、案例来源：四、案例内容：在世界地图上，英属维尔京只是加勒比海上的一个小点，但这个仅有153平方公里的弹丸之地却汇集了35万家公司。

有人做过计算，这个小岛平均每个居民拥有近20家企业，一个篮球场的面积上就有一家公司。

英属维尔京群岛自然资源稀缺、经济基础薄弱，为发展当地经济，该岛政府1984年通过了《国际商业公司法》，允许外国企业在本地设立“离岸公司”,并提供极为优惠的政策：在当地设立的公司除每年交纳营业执照续牌费外，免交所有当地税项；公司无注册资本最低限制，任何货币都可作为资本注册；注册公司只需一位股东和董事，公司人员中也不必有当地居民；无需申报管理者资料，账目和年报也不必公开。

在英属维尔京注册的公司中约有1万多家与中国有关。

有的实际上就是民营企业，通过在此注册摇身变为外资公司，得以享受国家对外资企业的税收优惠；还有一些读者耳熟能详的著名企业通过在此注册达到海外上市目的；此外，一些台湾企业为摆脱当局阻挠，先把资金转移到在英属维尔京注册的离岸公司，再绕道流入祖国大陆但是，由于这些离岸金融中心没有外汇管制，保密程度高，资金转移不受任何限制，所以也成为国际洗钱活动最猖獗的地方。

据估计，每年大约有5000亿到万亿美元的资金通过洗钱改头换面。

在“9·11”事件后，一些人士批评这些地方为恐怖分子帮了大忙。

2000年6月26日，经合组织发布题为《认定和消除有害税收行为的进程》的报告，将35个国家和地区列入了避税地黑名单，英属维尔京群岛榜上有名。

在国际压力下，英属维尔京最近对公司法进行了修改。

新规则的变化主要有两处：一是将股票无记名制度取消，无记名股票必须由托管机构集中保管，公司必须把最终受益人的资料提供给官方；二是如果政府认为某个公司或账户涉嫌洗黑钱，当地最高法院发出搜查令后，离岸公司的资料必须公开。

bvi公司法
英属维尔京政府(BVI)经过多个月来的讨论，于2004商业公司法 ("BC Act") 作了以下的修订：
1、修订后的BC Act由2005年1月1日生效，有二年的过度期，分别为2005 及2006年;
2、由2006年1月1日起，新成立的公司必需依照BC Act;
3、现有的国际商业公司(“IBC Co.”) 仍可继续采用国际商业公司法(“IBC Act”);或者选择登记成为依照BC Act注册成立的公司;
4、由2007年1月1日起，现有的国际商业公司就会自动登记成为依照BC Act;因此，所有的公司将会全面采用依照BC Act。

bvi公司的宗旨及目的：
1、按照BC Act成立的公司，在公司章程可不需注明公司的宗旨及目的;然而，也可以注明此点;
2、除非公司授特殊的目的所限制，才需在公司章程中注明公司的宗旨及目的。

修改bvi公司章程：
1、修改公司章程必须由股东决议通过，包括更换公司名称或更改公司的发行股份等;
2、除非在公司未曾发行任何股票的情况下，才可由董事决议通过修改公司章程;否则，必须由股东决议通过。

1。

徐文辉、梁广培等民间借贷纠纷民事二审民事判决书【案由】民事合同、无因管理、不当得利纠纷合同纠纷借款合同纠纷民间借贷纠纷【审理法院】广东省江门市中级人民法院【审理法院】广东省江门市中级人民法院【审结日期】2022.02.28【案件字号】(2021)粤07民终7125号【审理程序】二审【审理法官】吴春梅李炎途梁智坚【审理法官】吴春梅李炎途梁智坚【文书类型】判决书【当事人】徐文辉;梁广培;汪南东【当事人】徐文辉梁广培汪南东【当事人-个人】徐文辉梁广培汪南东【代理律师/律所】梁珍屏广东华南律师事务所;谭社芬广东华南律师事务所;伍永勤广东卫斯理律师事务所;郑紫晴广东卫斯理律师事务所;余惠军广东雄军律师事务所;官子谦广东雄军律师事务所【代理律师/律所】梁珍屏广东华南律师事务所谭社芬广东华南律师事务所伍永勤广东卫斯理律师事务所郑紫晴广东卫斯理律师事务所余惠军广东雄军律师事务所官子谦广东雄军律师事务所【代理律师】梁珍屏谭社芬伍永勤郑紫晴余惠军官子谦【代理律所】广东华南律师事务所广东卫斯理律师事务所广东雄军律师事务所【法院级别】中级人民法院【原告】徐文辉【被告】梁广培;汪南东【本院观点】本案系民间借贷纠纷。

徐文辉在一、二审均未能明确说明或未举证证明该两笔款项属于何种往来款性质，梁广培提供的转款记录与《收据》复印件相吻合，且梁广培未持有《收据》原件的解释亦符合常理，梁广培主张两笔款项属于借款的可信度高于徐文辉主张款项不明的往来款性质，故本院采信梁广培的主张，确认上述两笔款项合计3000万元亦属于梁广培和徐文辉之间的案外借款。

徐文辉通过李X彬、徐文杰向梁广培的转款均未备注具体用途，双方借款未违约借款期限，亦未约定还款顺序。

【权责关键词】完全民事行为能力社会公共利益撤销实际履行违约金基本原则管辖回避反证自认诉讼请求维持原判拍卖【指导案例标记】0【指导案例排序】0【本院查明】另查明，徐文杰是徐文辉的哥哥。

梁广培、徐文辉均确认涉案款项的来往是通过李X彬、徐文杰的账户进行。

英属维尔京群岛地区英属维尔京群岛商业公司法（2004）焦炭（亚洲）投资股份有限公司章程细则1.定义与阐释1.1在这个公司章程公会规约和附加的公司章程中，如果与主题或者上下文一致：“法案”指英属维尔京群岛商业公司法（2004年第16号）并包括法案中的规定；“条款”指公司的附属章程；“董事长”指规定第十三条中的界定的；“销售量”指为了持股人的利益，直接或间接地资产转移，而不是股份转移。

是否通过购买资产，股份的补偿或者股份的其他收购，债务的分配或者其他方面，，包括红利；“有资格的人”指个人，公司，信托，已故个人的遗产，合股人和非公司团体；“章程”指公司的这一章程；“记录员”指此法案229章任命的公司事务记录员；“董事会决议”指的是：（a）决议指的是在正式召开和召集的公司董事会议或者公司董事委员会的正式会议上，出席会议的董事的赞成票超过半数通过的决议。

某一董事拥有一张以上的投票权利的情况除外，为了满足超过半数的目的，他投的票数就算做他本人充当的人数；（b）全体董事或者公司董事委员会所有成员通过的以书面形式呈现的决议，，视情况而定；“股东决议”是指：（a）在正式召开的和召集的公司股东会议上，出席会议有投票权并表决的股东，投赞成票过半数超过百分之五十，所通过的决议；或者（b）有投票权的股东，投赞成票过半数超过百分之五十，所通过的决议，应该形成书面形式；“印章”指已正式通过作为公司普通印章的任何印章；“证券”是指各种公司的股票和债务，包括但不限于，期权、认股证及购入股份或债务权利；“股票”指的是公司发行的或者即将发行的股票；“股东”是指，其名字注册到公司会员册上，作为一份或更多的股份或者持股所有人的合格人士；“库存股”是指，公司以前发行的，但是又被公司回购、赎回或者以其他方式收购而不是被取消的股票；“书面”或含类似意义的任何术语，包括以复制有形文字方式出现的打字、打印、绘制、雕刻、图形、影印、陈述或复制文字，如电传、传真、电报或通过电子通信进行的其它书面形式。

维尔京--逃税的安全岛揭开“离岸注册”的真相【正文】在全世界所有目前能够自由进行公司注册的避税港中，维尔京群岛的注册要求最低，监管力度最小。

公司注册是该地区的支柱性产业之一，在发展旅游业的同时，放松管理，发展外资企业注册行业就是这个岛国的立国之本。

有一家在浙江宁波保税区设有合资生产企业的台资企业就在维尔京注册了一家贸易公司。

由于台资企业无法直接在大陆进行投资，在维尔京注册一家空壳公司，把资本先转移到这里，然后以这家公司的名义在国内进行投资，这样就可以绕开政策的障碍。

按照维尔京群岛当地的规定，任何个人或组织只要通过一家政府许可的中介机构，如律师事务所（大陆就有很多这样的咨询公司、律师事务所），一次性向中介机构支付1700美元的服务费，并通过该中介机构向当地政府（维尔京群岛）缴纳500美元的服务费，并且在当地的外资银行（例如对中国公司来说，常见的就是渣打银行）开设一个美元账户，就能通过该中介机构拿到公司注册的营业执照。

营业执照一到手，该公司经营任何业务就都与当地政府无关了，而且当地政府也不要求公司在当地设立任何办事机构，不需要企业年检、财务审计，可以说除了在那里挂个名，这个公司即便是去倒卖文物、偷运军火，当地政府也照样不闻不问。

该台资企业是一家从事钢铁产品加工的企业，但是在维尔京却是注册的一家贸易公司。

原因是，如果不这样做，直接把在大陆加工完成后的钢材（作为两头在外的来料来样加工）返回到国外的母公司还要交纳高额的关税，而如果以该贸易公司为中转，以销售的方式把钢材卖给该贸易公司，然后再以该贸易公司名义去销售到国际市场，反而可以避免交纳大笔关税。

据了解，很多从事实业生产的企业都通过注册一家这样的空壳贸易公司的方式来逃避关税。

通过这种方式，很多内地企业摇身一变而成为外资企业，特别是很多从事信息技术产品开发和生产的企业，由于我国对该行业的优惠政策更为倾斜，他们更愿意通过这种方式来享受我国的优惠政策。

对这个问题的看法，应该从两个角度来说。

波兰经商指南波兰经商指南概述波兰的法律体系以欧洲大陆民法准则为基础。

大多数波兰法律都编集成了法典，其中包括管控企业和商务的法律，这些法律编集在《商业公司法典》和《民法典》中。

波兰的最高法律是波兰共和国宪法。

波兰的公法和私法分为不同的领域：民法(PRAWO CYWILNE)，其中的大部分法律包含在《波兰民法典》中商法 (PRAWO HANDLOWE)，尤其是《波兰商业公司法典》行政法 (PRAWO ADMINISTRACYJNE)宪法 (PRAWO KONSTYTUCYJNE);国际私法 (PRAWO PRYWATNE MIEDZYNARODOWE)税法 (PRAWO PODATKOWE)刑法 (PRAWO KARNE);家庭法 (PRAWO RODZINNE)劳动法 (PRAWO PRACY)水法 (PRAWO WODNE)版权法 (PRAWO AUTORSKIE)媒体法 (PRAWO PRASOWE)实体形式◆最典型的法人实体形式（LLC和法人）合法的企业运营形式共有六种基本类型。

合伙企业类型有以下四种：注册合伙企业(SPÓLKA JAWNA)、专业合伙企业(SPÓLKA PARTNERSKA)、有限合伙企业(SPÓLKA KOMANDYTOWA) 以及有限股份合伙企业(SPÓLKA KOMANDYTOWO-AKCYJNA)。

其余两种合法的企业运营形式为有限责任公司(SPÓLKA Z OGRANICZO NA ODPOWIEDZIALNOSCIA) 与股份公司(SPÓLKA AKCYJNA)。

最典型的法人实体形式是有限责任公司（以下简称“LLC”）。

LLC 具有法律人格，可以自己的名义获得权利、承担义务、提出诉讼或遭受诉讼。

此类公司对其自身的义务承担责任，也就是说，除了赋税方面的几种例外情况外，其任何股东对公司的义务均不承担任何责任。