国际避税问题要概览湖南省社会科学院田夫国际避税是指跨国纳税人利用各国税法的差别，采取各种公开合法的手段，最大限度地减轻国际纳税义务的现象和行为，国际避税的最大特征就是其合法性，更准确地说是非违法性。世界经济发展的日益国际化，特别是跨国公司的出现使国际... International tax avoidance to overview Tianfu International Academy of Social Sciences in Hunan Province Tax avoidance means that transnational taxpayers take advantage of differences in tax laws of different countries and adopt various public and legal means to minimize the phenomenon and behavior of international tax obligations. The most prominent feature of international tax avoidance is that Legitimacy, more accurately, non-illegality. The internationalization of the world economy, especially the emergence of transnational corporations, make the international ...