当今世界,已出现了为数众多、形形色色的避税地。跨国投资者利用其转移利润,逃避税收,使该国税收大为减少。跨国公司在国际避税地如何避税?如何防止跨国公司利用国际避税地逃避税收?政府对跨国公司在国际避税地的避税行为如何进行干预和监督?加强对这些问题的研究以促进本国经济发展,是各国政府共同面临的刻不容缓的事情。 In today’s world, numerous and diverse tax havens have emerged. Multinational investors use their transfer of profits to evade taxes, so that the country’s tax revenue has been greatly reduced. How to avoid tax avoidance by multinational companies in international tax havens How to prevent multinational corporations from using tax avoidance tax to evade tax How does the government intervene and supervise the avoidance of multinationals in tax havens in the world How to strengthen the research on these issues so as to promote their own economic development The urgent task facing all governments.