国际反避税

我国国际反避税对策研究

The Research of China International Anti - tax Shelter Policy

进而，通过各国反避税措施的对比研究，探讨了国际反避税措施的有效性。

Secondly , discussing the-validity of International Anti-Avoidance through the contrast research of some countries ' measures of Anti-Avoidance .

第三部分是借鉴世界发达国家反避税法律规制的经验，从一般反避税立法、特殊反避税立法和国际反避税合作三方面分析发达国家的先进经验。

In the third part , it is about taking developed countries as example to learn its experiences of anti-avoidance . It analyses advanced experiences of developed countries from general anti-avoidance , specific anti-avoidance and international anti-avoidance three aspects .

在此基础上，积极拓展国际间反避税的交流与合作，通过签订双边、多边的税收协定与条约解决税收管辖权冲突及避税问题，防止在跨国贸易额剧增条件下税基的缩减与税收的流失。

The international exchange and coorperation on anti-avoidance of tax should be developed , some problems of tax avoidance should be solved by signing the bilateral and multilateral tax agreement in order to prevent the reduce of tax base and loss of tax under the condition of international trade increase .

基地公司避税的法律规制措施研究论国际避税与反避税立法

On Legal Counteracting Measures Against International Tax Avoidance Engaged by Base Company

跨国公司的国际避税与反避税

The International Tax Avoidance and the Anti-tax Avoidance for the Multinational Company

借鉴国际经验加强反避税工作第三部分主要分析了建立和完善电子商务中外商避税的法律防范，转变传统税收立法原则以及明确电子商务中的税收立法原则；

Drawing on Experiences of Other Countries to Strengthen the Combats against International Tax-avoidance Establishing and improving the related legislation on how to keep away foreign trader tax-avoidance in E-business .

浅谈国际避税方式及反避税措施

Discuss on International Pattern And Resisting Measure of Tax Avoidance

国际税收协定与反避税

International Tax Treaties and Anti - tax - evasion

在深入分析跨国公司的国际避税行为方式和国际反避税有效措施的基础上，对我国目前反避税工作中存在的问题进行了研究，提出了适用于我国的反避税的具体措施。

Based on the analyzing of the ways of Multinational Corporations Avoidance and the validity of Anti-Avoidance , the author has studied the problems of Anti-Avoidance in our country , and give the measures of Anti-Avoidance that can be applied in our country .

完善国际直接投资法律环境及国际反避税研究

Research on the Perfection of the Direct International Investment Legislative Environs and the Strengthening of International Anti - tax Avoidance

本文根据国际税收中的国际避税与反避税理论，对跨国公司的国际避税行为和反避税措施进行了系统和深入地研究。

In this article , on basis of theories of International Tax Avoidance and Anti-Avoidance , the author has thoroughly studied the actions of Avoidance and the measures of Anti-Avoidance .

通过本课程的学习，要求学生对国际税收基本知识、国际税收惯例和国际避税反避税等问题有比较系统的了解，并熟练掌握国际税收的实务操作。

Through the study of this course , students are required to acquire the basic knowledge of international tax and master the practice of international tax .

本文认为，我国税务机关应当深入了解国际避税的性质、特点和方式，借鉴国外转让定价调整、反资本弱化避税、避税港对策税制等经验，完善税收立法，提高我国国际反避税能力。

As far as our country is concerned , the tax administration should have a deep understanding of characters , features , and ways of international tax - avoidance , draw on the experiences from other countries to perfect tax legislations and enhance the abilities of international anti - tax-avoidance .