国际避税若干法律问题探讨

Probing into Some Legal Problems of International Tax avoidance

国际避税的法律性质在理论上一直存在着较大的争议 ,并因此而造成了国际反避税的态度、方法和手段难以达成共识。而所谓的反国际避税 ,反的是不正当的国际避税 ,尤其应该将它与反逃税、偷税中的惩治措施区别开来 。

There is a great dispute on the legal character of International Tax Avoidance in theory. As a result, the legists cannot come to an agreement on the attitude, means to deal with the International Tax Avoidance. The alleged anti-International Tax Avoidance is to oppose the unwarrantable tax avoidance, so we should differentiate between it and the discipline to the tax evasion. The world will control the International Tax Avoidance by consummating the taxation laws of every country.