本世纪50年代以来,随着国际间经济、技术交流的日益发展以及跨国公司的不断兴起,出现了跨国所得和跨国纳税人,税收分配关系已突破一国疆界而进入国际范围。但是,由于各国所行使的税收管辖权和实行的税收制度不尽相同,这就为跨国纳税人利用各种手段进行国际避税提供了可乘之机。为此,如何完善国内税法,堵塞国际避税渠 Since the 1950s, with the increasing development of international economic and technological exchanges and the continuous rise of multinational corporations, transnational incomes and transnational taxpayers have emerged. The tax distribution relations have broken through the frontier of one country and entered the international arena. However, due to the different tax jurisdictions and tax systems practiced in various countries, this provides an opportunity for multinational taxpayers to use various means to conduct international tax avoidance. To this end, how to improve the domestic tax law, blocking the international tax havens