一、国际避税与国际洗税国际避税一般是指跨国纳税人利用国与国之间的税制差异以及各国涉外税收法规和国际税法中的漏洞，在从事跨越国境的活动中，通过种种不违法手段，规避或减小有关国家纳税义务的行为。从主观上看，国际避税的原因在于跨国纳税人具有减轻税收负担、实现自? I. International Tax Avoidance and International Tax Baptism International tax avoidance generally refers to the use of cross-border taxpayers to make the difference between the tax system in different countries, and the loopholes in the tax laws and regulations and international tax laws of various countries. Through various illegal activities, Avoid or reduce the tax obligations of the state. From a subjective point of view, the reason for the international tax avoidance is that multinational taxpayers have the burden of reducing tax revenue and realizing self-