国际逃税
- international tax evasion;international tax avoidance
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近年来,在中国境内,跨国纳税人从事国际逃税、国际避税活动屡见不鲜,出口骗税十分猖獗。
Recently , transnational taxpayers are often engaged in international tax evasion , international tax avoidance and international tax cheating within China .
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经济全球化的深入、国际逃税避税的泛滥、以及有限税收管辖权所导致的各国税收管辖权的缺陷,使国家间开展税款征收方面的协助成为必然。
It is the deepen of the globalization , the widespread international tax evasion and avoidance , the special limitation on the national tax jurisdiction , that make it necessary for countries to carry on assistance in tax collection .
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值得注意的是,以银行系统的保密性而著称的瑞士,以及倾向于用自己的方式打击国际逃税行为的美国,均未在周三出席。
Notably absent Wednesday were Switzerland , known for the secrecy of its banking system , and the United States , which has preferred to pursue its own path in fighting international tax evasion .
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加强税收情报交换打击国际偷逃税
Perfecting the Exchange of Tax Information and Cracking Down on International Tax Avoidance
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国际合作防止逃税漏税指导方针
Guidelines for International Cooperation against the Evasion and Avoidance of Taxes