随着国际经济合作的进一步扩大和发展,跨国公司得到了空前的发展。跨国公司资本的国际化导致了其收入来源的国际化。一些跨国公司利用不同国家间存在的各种税收制度这一客观条件,逃避纳税义务。进入80年代以后,跨国公司或关联企业的逃避税现象越来越普遍。国际关联企业的避税活动不仅使所在国的财政减少了收入,而且也损害了所在国的 With the further expansion and development of international economic cooperation, multinational corporations have enjoyed unprecedented development. The internationalization of transnational corporations’ capital led to the internationalization of their sources of income. Some multinational corporations avail themselves of the objective conditions of various tax systems existing in different countries to evade their tax obligations. Since the 1980s, the evasion of taxes by multinational corporations or affiliated enterprises has become more and more common. Tax avoidance by an affiliate of an affiliate not only reduces the revenue of the host country’s finances, but also damages the host country’s