一、经济全球化为国际避税提供新环境 经济全球化的发展必然会对各国财政税收体制和政策,造成与以往不同的一些新影响,包括国际避税这一越来越为各国政府重视的问题,给各国税收制度和税收政策带来新的课题。具体地说,这些新的影响或新的避税环境有:贸易自由化和金融市场自由化,为跨国企业国际避税提供了更大的可能;国际资本流动的加速和自由化,降低了资本成本,提高了税收负担在企业决策中的重要性,加重了跨国企业国际避税意识;经济全球化使各民族国家的税收管辖 I. Economic Globalization Provides a New Environment for International Tax Avoidance The development of economic globalization will inevitably bring about some new influences on the fiscal and taxation systems and policies of all countries, including the issue of international tax avoidance, which is attaching more importance to governments of all countries. It will bring new topics to the taxation system and taxation policies in various countries. Specifically, these new influences or new tax avoidance environments include: trade liberalization and liberalization of financial markets, which provide greater potential for international tax avoidance by multinational corporations; the acceleration and liberalization of international capital flows and the reduction of capital costs, The importance of the tax burden in the decision-making of enterprises has been raised and the awareness of international tax avoidance by multinational corporations has been aggravated. The economic globalization has brought the tax jurisdictions of various nationalities