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饶让抵免避税是近年来随着国际经济交往的发展以及各国税务合作的加深而出现的一种新型的国际避税方式，其主要特征是关联公司通过特殊经营安排，滥用国际税收协定中的饶让抵免条款来逃避饶让给予国的纳税义务。这一避税方式是将滥用税收协定与操纵利润相结合，它的出现源自于
Rao let credit avoidance avoidance is a new type of international tax avoidance method emerged in recent years with the development of international economic exchanges and the deepening of tax cooperation between different countries. Its main feature is the affiliates’ abuse of the Rao in international tax treaties through special management arrangements Let credit terms evade the obligation of paying taxes to the country. This method of tax avoidance is a combination of the abuse of tax treaties and the manipulation of profits. It arises from