| 跨国公司国际避税及其防范措施 |
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| 引用本文： | 徐燕.跨国公司国际避税及其防范措施[J].苏州大学学报(哲学社会科学版),2000(4). |
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| 作者姓名： | 徐燕 |
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| 作者单位： | 苏州大学财经学院!江苏苏州215021 |
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| 摘 要： | 跨国公司避税是世界各国普遍存在的问题 ,由于避税利用了税法和税收协定的差别、漏洞、特例和缺陷 ,是一种“合法”行为 ,因此难以严惩 ,只能通过完善立法、强化征管、加强国际合作等措施予以防范 ,以保护税源 ,维护国家财权利益
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| 关 键 词： | 跨国公司 关联企业 避税 防范 |
International Corporation Tax Avoidance and Possible Preventive Measures towards Them |
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| XU Yan.International Corporation Tax Avoidance and Possible Preventive Measures towards Them[J].Academic Journal of Suzhou University(Philosophy and Social Sciences),2000(4). |
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| Authors: | XU Yan |
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| Abstract: | International corporation tax avoidance exists widely in the world.Because of its utilizing the differences,loopholes,anomalies and deficiencies between the tax laws and tax conventions,it appears as a legal act.Instead of being punished severely,it can only be prevented by perfecting legislation,strengthening administration,enchancing international cooperation and other measures. Thus the tax sources can be protected and the financial benefits of nations can be maintained. |
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| Keywords: | international corporation related enterprises tax avoidance prevention |
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