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国际避税地对国际技术、资本、跨国收入和费用分配及相关国家财政收入产生重大影响,引发了各方的极大关注。打击国际避税则成为OECD相关国家的共识,本文详细梳理了其对避税地的制裁。
The international tax havens have a significant impact on the allocation of international technology, capital, transnational revenues and expenses, and related state revenues, which have drawn the great attention of all parties. The fight against international tax avoidance has become the consensus of OECD countries. This article details the sanctions on tax havens.