国际避税

反国际避税法律对策研究

Research on the Legislation of Anti International Tax Avoidance

国际避税若干法律问题探讨

Probing into Some Legal Problems of International Tax avoidance

WTO条件下建立健全我国的反国际避税制度

On Establishing and Perfecting an International Anti-avoidance System in China under the Conditions of WTO

针对FDI的国际避税问题，各国反避税态度的不同和反避税措施的差异，对FDI的效应不同。

The different attitudes and measures of different countries on anti-tax avoidance have different effect on FDI .

第二部分，分析英国和美国两个发达国家的关于国际避税方面的法律规制以及OECD关于国际避税方面的法律规制及活动。

The second part analyses the international taxation avoidance and activities of two developed countries as Britain and the United States and the OECD .

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

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

第二章介绍了外企避税的常用方法，如转移定价、利用国际避税地、资本弱化等；

In Chapter two , it introduces common used methods of ITA .

关于国际避税主客观原因的分析

The Causal Analysis Concerning the International Tax Mitigation Subjective and Objective View

浅谈国际避税方式及反避税措施

Discuss on International Pattern And Resisting Measure of Tax Avoidance

浅论国际避税地法律制度的新模式

A New Model of the Legal System of Tax Haven

跨国公司利用转让定价进行国际避税的对策研究

Research on the Anti-Tax Avoidance by MNC 's Transfer Pricing

跨国公司的国际避税与反避税

The International Tax Avoidance and the Anti-tax Avoidance for the Multinational Company

我国应进一步加强反国际避税措施

Further Strengthening the Measures of Combating International Tax Evading

经济全球化下国际避税新问题探讨

New issues of international tax evasion in the process of the economic globalization

防止国际避税的法律对策

The Lawful Countermeasure to Prevent International Tax Avoidance

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。

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

在我国，国际避税集中体现在外商投资企业的国际避税上。

In our country , international tax avoidance is focused on enterprises invested by foreign businessmen .

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。

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

本文认为，国际避税地不可以始终被冠以麻烦制造者的名称。

As the conclusion of this thesis , tax havens shall not always be referred as " trouble maker " .

最后，从国际避税地和跨国经营转让定价方面进行了企业所得税的国际筹划分析。

Finally , the thesis analyzes international planning of enterprise income tax from international tax shelters and transnational management transfer pricing .

国际避税是当前各国面临的一个重要问题，反国际避税的呼声也越来越高。

International tax evading is a serious problem in the world and combating international tax evading is becoming more and more important .

同时，离岸金融本身的低税率也给国际避税提供了一个新的途径。

At the same time , the low tax rate of offshore finance also provides a new way to avoid the international tax .

为了防止跨国公司利用转让定价进行国际避税，减少本国的税收流失，各国政府都十分重视对转让定价税制的建设。

In order to prevent tax avoidance and reduction of tax revenue , many countries have set up tax systems to regulate transfer pricing .

文章第二章介绍了国际避税的行为模式及国际上常用的法律规制措施，这主要是为我国的反避税立法及实践提供借鉴。

In the second chapter of the paper , the patterns of the international tax avoidance are introduced and the means to avoid are followed .

但是，转让定价会影响国与国之间税收利益的分配，也为跨国公司进行国际避税提供了便利。

On the other hand , transfer price policy will affect the allocation of tax revenue between countries and facilitate MNCs to conduct tax avoidance .

第三部分具体分析了国际避税的严重危害性，指出了反国际避税的必要性。

The third part of the concrete analysis of the international tax avoidance of harmful effects , points out the necessity of the international tax avoidance .

在本文中，笔者将探讨逆向避税&一种广泛存在于中国国内涉外企业中的国际避税行为。

In this paper , the author will discuss reverse tax avoidance , a kind of international tax avoidance widely existing among foreign-related enterprises in China .

本文通过对国际避税地利用形式的法律分析，寻求对国际避税地适当的法律对策。

This thesis applies the legal analysis to the employing or using of tax havens , as to explore the proper legal countermeasure to the tax havens .

跨国纳税人进行国际避税的主观原因是利益驱动，客观原因则主要是各国税制的差异。

The subjective reason of international tax avoidance is the advantageous motivation , and the objective cause is mainly the difference of tax systems of various countries .

反国际避税需要多个部门法的协调配合，但现行反避税条款作为所得税法的组成部分，尚属经济法范畴，其调节规范的作用是比较有限的；

The anti-international-tax-avoidance needs coordination and assisting of branch laws , but as part of income tax law , the existing anti-tax-avoidance clause belongs to the economic law .