WTO条件下的国际避税与反避税研究

A Study on International Tax Avoidance and Anti-Avoidance under WTO

随着我国加入WTO和网络经济电子商务的迅猛发展,我国现行税制体系面临着严峻的挑战,其中国际避税与反避税问题尤为突出。本文深入分析了当前国际避税采取的主要方式、方法,在此基础上提出了一套系统的防范国际避税的对策措施。

The current tax system of China is facing a great challenge with the entry of WTO and the rapid development of the web economy and E -commerce, of which the international tax avoidance and anti -avoidance is one of the most serious problem. The current methods of international tax avoidance are analyzed in detail and a set of systematic anti-avoidance measure is put forward.