“自2008年世界范围内的金融危机爆发以来,跨国公司的极端避税行为呈现愈演愈烈之势,税基侵蚀和利润转移(BEPS)已经是一个全球性的挑战。”联合国税务合作部主席Michael Lennard日前在参加由GTS(高顿税务峰会)主办的第三届国际税务峰会时表示。纳税筹划和偷税漏税只有一线之隔,随着国际贸易往来中税务问题的日益复杂化,两者的界限越来越模糊。这一方面诱使很多不法跨国公司利用国际税收规则的漏洞大肆 “Since the global financial crisis broke out in 2008, the extreme tax avoidance behavior of multinational corporations (MNCs) has become increasingly intensified. The erosion of the tax base and the transfer of profits (BEPS) have become a global challenge.” "Michael, Chairman of the UN’s Department of Tax Cooperation, Michael Lennard recently said at the Third International Tax Summit hosted by the GTS (Gordon Tax Summit). Tax planning and tax evasion are only separated by the line, with the increasing complexity of the tax issues in international trade, the boundaries between the two become increasingly blurred. On the one hand, many unscrupulous transnational corporations have been forced to exploit the loopholes in international tax rules