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伴随着经济全球化趋势的逐渐加强,跨国公司的发展日趋迅猛,加之各国税率与税负不断上升,国际税收领域内出现了一系列的逃税与避税问题。区别于逃税,虽然国际避税并不违法,但仍然影响到相关国家的税收利益,给各国带来多方面的消极影响。因此结合国际避税产生的原因与常见形式,提出相对应的反避税措施就显得尤为重要。
With the gradual strengthening of economic globalization and the rapid development of transnational corporations, tax rates and tax burden in various countries have been on the rise. A series of tax evasion and tax avoidance problems have emerged in the international tax field. Different from the tax evasion, although the international tax avoidance is not illegal, it still affects the tax benefits of the relevant countries and brings about various negative impacts on all countries. Therefore, the combination of the causes of international tax avoidance and the common form of anti-tax avoidance measures proposed is particularly important.