反资本弱化
反资本弱化-
本文认为，我国税务机关应当深入了解国际避税的性质、特点和方式，借鉴国外转让定价调整、反资本弱化避税、避税港对策税制等经验，完善税收立法，提高我国国际反避税能力。
As far as our country is concerned , the tax administration should have a deep understanding of characters , features , and ways of international tax - avoidance , draw on the experiences from other countries to perfect tax legislations and enhance the abilities of international anti - tax-avoidance .