论“自益离岸信托”委托人和第三人间利益的冲突和平衡

“自益离岸信托”的委托人不仅可以作为受益人获得受益权,还可以通过保留权力的方式获得信托的控制权.司法手段几乎是第三人触及信托财产的唯一选择.但是在岸地司法体系经常无法为第三人提供有效的救济.承认自益离岸信托是大势所趋,保护第三人利益却任重道远.全面深入研究包括让人“爱恨交加”的“自益离岸信托”在内的离岸金融课题,是中国发展离岸金融中心、顺应国际金融业发展的必然选择.

On Conflicts and Balances of Interests among the Settlors of Self-settled Offshore Asset Protection Trusts and the Third Parties

Settlers of self-settled offshore asset protection trusts can not only acquire interests as beneficiaries but control it to a certain degree by reserving some powers in it as well.Though seldom works,the onshore judicial system is nearly the one and only support for the third parties.The general trend of recognizing self-settled OAPTs simultaneously means more arduous tasks in protecting the third parties.For China,to establish and develop the offshore finance centers and follow the trend of international financial industry,the inevitable choice is to study topics on offshore finance comprehensively and thoroughly,and of course on paradoxical self-settled OAPTs as well.