摘要
提出跨国公司成功避税的原因:跨国公司内部化及内部化优势;世界各国的税收制度差异、税收优惠政策;地方政府招商引资饥渴症等。分析我国目前存在的问题特别是现行法律法规存在的瑕疵。阐述如何防范跨国公司国际避税并提出立法建议。
in this essay, the writer explains the reasons of muhinational-cooperation successfully avoiding international-tax : the internal and its advantage of multinational-cooperation; the difference among taxation system and preferential tax policy in different countries; the starvation showed by local government when attracting foreign investment, etc; analysis problems especially blemishes in law which existing in our country at present times; expounds how to guard muhinationalcooperation avoiding international-tax, also gives some suggestions in legislation.
出处
《河北法学》
CSSCI
北大核心
2006年第5期39-43,共5页
Hebei Law Science
关键词
跨国公司
国际避税
反避税
转让定价
基地公司
预约定价
multinat ional-cooperation
international- tax-avoidance
anti-international- tax-avoidance
internal transfer price
base company
subscription-price