论文部分内容阅读
（一）跨国公司避税地避税的手法随着跨国公司在当代世界经济领域中主体地位的确立和经济活动范围的不断扩展，其国际避税活动也愈加巧妙和活跃。利用避税地避税便是跨国公司进行国际避税的主要方式之一，这种避税方式的主要手法有：１．建立基地公司。在国际避税地建立基...
(I) Measures of the MNE to avoid tax in the tax havens With the establishment of the dominant position of MNCs in the economic field of the contemporary world and the continuous expansion of the scope of economic activities, the international tax avoidance activities have become clever and more active. The use of tax havens to avoid tax is one of the main ways multinational corporations to avoid tax. The main methods of tax avoidance are as follows: 1. Establish a base company. Establishing base in international tax havens ...