浅议国际避税

Simple Expound the International Tax Avoidance

论述了国际避税产生的原因,产生国际避税地的条件,各国为了保证本国的财政收入可采取的反避税措施,以及跨国公司利用避税地从事避税活动的主要方法.

This article expounds the reason resulting in international tax avoidance producing the areas of international tax avoidance,the measurements of anti -tax -avoidance taken by countries to ensure their financial revenues, and the main methods for the transnational corporations to utilize the areas of tax avoidance to engage in the activities of tax avoidance.