一、国际避锐的含义国际避税是指纳税人以合法的手段超越税境，通过人和物的流动或不流动来实现减免纳税义务的行为。就这个意义需要说明三点，首先，以合法二字划清了国际避税与国际逃税之间的法规界限，前者是合法的，后者是违法的。其次，税境与国境不同，税境不象国境... First, the meaning of international avoidance International tax avoidance refers to the taxpayers to surpass the tax by lawful means, through the flow of people and things or not flow to achieve the tax relief obligations. There are three points to be clarified in this sense. First, the legal boundary between international tax evasion and international tax evasion is set out in the legal terms. The former is legal and the latter is unlawful. Second, the tax environment is different from the national territory, the tax environment is not like the border ...