在当今世界,跨国公司通过国际避税和国际逃税行为获得的利益越来越高,国际避税与国际逃税问题也逐渐成为世界各国重视的焦点。同时,在理论界,各国学者都对国际逃税和国际避税问题上展开了一系列的大讨论。国际逃税的手段受到世界各国的禁止,并且学者的观点基本趋于一致。“国际 In today’s world, multinational corporations gain more and more benefits through international tax avoidance and international tax evasion. The issue of international tax avoidance and international tax evasion has gradually become the focus of attention of all countries in the world. In the meantime, in theorists, scholars from various countries have held a series of major discussions on the issue of international tax evasion and international tax avoidance. The means of international tax evasion are forbidden by all the countries in the world and the scholars’ opinions are basically in line. International