人们普遍认为跨国纳税人的国际避税活动是按照“收入向低税国转移,费用向高税国转移”的要求来进行的,因为唯有如此它才真正构成“尽可能减轻跨国纳税义务”的行为,且通常视之为国际避税的一般规律。但就跨国公司的国际避税而言,则并非完全如此,这提出了国际避税到底是否存在这个一般规律问题。 1、跨国公司的经营活动与国际避税。从跨国公司的经营活动来看,其最基本的经营特点在于把“全球”作为战略目标,即是以整个世界为目标来安排投资、生产、销售以及科研等经营活动的。跨国公司在作出经营决策时,所考虑的不是某一家子公司局部的得失,而是整个公司的最大利益;它不仅考虑公司的现在,而且要考虑整个公司将来的发展。相应地,跨 It is generally accepted that multinational taxpayers’ international tax avoidance activities are based on the requirement of “the transfer of income to low-tax countries and the transfer of fees to high-tax-paying countries” because only then does it really constitute “the obligation to minimize transnational tax payments” Behavior, and is generally regarded as the general rule of international tax avoidance. However, this is not entirely the case for the international tax avoidance of multinational corporations, which raises the question of whether the general rule of international tax avoidance exists. 1, multinational corporations operating activities and international tax avoidance. From the perspective of the MNCs’ operating activities, the most basic operating characteristic of MNEs is that they regard “the world” as a strategic goal, that is, they target the entire world for investment, production, sales and scientific research activities. In making their business decisions, MNCs are not considering the local gains and losses but the best interests of the entire company. They consider not only the present situation of the company but also the future development of the entire company. Accordingly, cross