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国际避税指跨国纳税人(通常是跨国经营企业)利用合法的手段跨越税境(通常指国境),通过人、资金、财产的国际流动,减少以至免除其对本国(通常是其母国政府)的纳税义务。国际避税在给跨国经营企业带来节税收益的同时,也给企业带来较大的风险。适当权衡国际避税收益与国际避税风险,并有效地防范避税相关风险,是跨国经营企业实现企业价值最大化目标的重要条件。
International tax avoidance means that transnational taxpayers (usually multinationals) use legal means to cross the tax territory (usually the border) and reduce or even eliminate their financial obligations to their home country (usually their home country) through the international movement of people, capital and property Tax liability. International tax avoidance brings tax-saving benefits to multinational enterprises, but also brings greater risks to the enterprises. Properly weighing the international tax avoidance benefits and the risk of international tax avoidance and effectively avoiding the risks associated with tax avoidance are important conditions for multinational enterprises to achieve the goal of maximizing their corporate value.