tax avoidance

Research on the Legislation of Anti International Tax Avoidance

反国际避税法律对策研究

Tax avoidance issue of foreign invested enterprises and its countermeasures

外商避税及其防范措施外商投资企业避税问题及对策

Foreign Trade Investment Enterprises Tax Avoidance Means and its Keeping away

外商投资企业避税手段及其防范

The government is taking a hard line over tax avoidance .

政府对逃税采取了强硬政策。

Research on Tax Avoidance of Transfer Pricing in China in the Globalization of Economy

经济全球化背景下我国转让定价避税问题研究

Discuss on International Pattern And Resisting Measure of Tax Avoidance

浅谈国际避税方式及反避税措施

Offshore structure planning for the purpose of asset protection and tax avoidance ;

进行离岸架构计划以达资产保密及避税之目的；

Probing into Some Legal Problems of International Tax avoidance

国际避税若干法律问题探讨

Discuss on Reverse Tax Avoidance of Chinese Foreign Firms

我国涉外企业逆向避税问题探讨

The Research on Tax Avoidance of Transfer Pricing

转让定价避税行为研究

Firstly , the author defines the concept of reverse tax avoidance ;

本文首先界定逆向避税的概念；

Chapter one gives a short overview on offshore – trust tax avoidance .

本文第一章为离岸信托避税概述。

With the development of outward investment , international tax avoidance has become very common .

随着境外投资活动的不断开展，国际避税活动变得极为普遍。

An analysis of tax avoidance of overseas-funded enterprises in China

我国外资企业避税问题分析

On Legal Counteracting Measures Against International Tax Avoidance Engaged by Base Company

基地公司避税的法律规制措施研究论国际避税与反避税立法

The legal quality of tax avoidance is defined as limited irregularity .

由于避税行为具备形式的合法性与实质的违法性的双重特性，致使其法律性质被界定为有限违法。

Development charities blamed corporate tax avoidance for poverty in developing countries .

发展慈善机构则将发展中国家的贫困归咎于企业避税。

The behavior of tax avoidance consists of subject element , behavior element and effect element .

避税行为由主观要件、行为要件和效果要件三要素构成。

Tentative Causes and Solution on Reverse Tax Avoidance among the Foreign-Invested Enterprises

浅析我国外商投资企业逆向避税的成因与对策

These principles have offered the support in theory for punishing corporate tax avoidance .

本文还将权利不得滥用原则，量能课税的税收公平原则，实质课税原则以及税收效率原则等税收原则细化到规制避税的领域，从而为制裁企业所得的税收规避行为提供了理论上的支撑。

Tax avoidance is an international hazard , and our country also suffers from this .

避税行为是一个国际公害，我国更是深受其害。

On the Process of Investigatory Goal of Counter - tax Avoidance

反避税调查目标的实现过程

One of the main vehicles of corporate tax avoidance is a practice known as transfer pricing .

企业避税一个最常用的手法叫做转移定价。

Transparency will also help curb the more aggressive forms of corporate tax avoidance .

提高透明度也有助于减少更放肆的企业避税行为。

Tax Avoidance and Private Law Act

税收规避与私法行为

The second part introduces the international multinational taxpayers ' tax avoidance of the four main ways .

第二部分具体介绍了跨国纳税人进行国际避税的四种主要方式。

On Legal Nature of Tax Avoidance

避税法律性质要论

Tax avoidance and anti-avoidance tax law a basic for eternal proposition .

避税与反避税，是税法学一个基础而永恒的命题。

The theory of stakeholders provides us a good framework to analysis the motivation and cost of tax avoidance .

利益相关者理论为我们研究企业避税动机及避税成本提供了一个较好的分析框架。

Thus , the research into the motives of tax avoidance can not be ignored .

因此避税动机的研究不容忽视。