国际避税运行规律及对策分析

Analysis on the policy and principle of the international tax avoiding

国际避税的运行机理是通过“法律规避”来绕过税法,减轻纳税义务,针对国际避税的规律性特征,有效的办法是税法与“非税法”的互相协调。

The principle of the international tax avoiding is to avoid the tax law and release the tax burden. The countermeasures against this property is the entire coordination of the tax law and non-tax law.