国际直接投资环境
国际直接投资环境-
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
-
本文研究的出发点在于考察国际税收竞争对FDI流动的影响。这对于我国准确把握国际直接投资环境，制定合理的税收政策具有十分重要的现实意义。
The starting point of the paper is to study the impact of international tax competition on FDI flows , which has important practical significance for our government to judge accurately the international direct investment environment and to establish a reasonable tax policy .