论文部分内容阅读
经济全球化催生了国际避税,而国际避税的危害甚广,各国都致力于探讨反避税机制。国内外学者围绕这一主题的研究成果甚丰,与发达国家相比,我国的反避税工作还存在许多不足,特别是从实用性角度来看有许多问题值得研究。而要研究怎样反避税,首先要知道国际避税的成因与方法。一、国际避税的成因(一)税收管辖权的差异税收管辖权事实上是一种制度,每个国家都有权在不违背国际法和国际公约的基础上,自主选择对本国最有利的方式。税收管辖权以
Economic globalization has given rise to international tax avoidance. However, the international tax avoidance is very harmful. All countries are devoted to exploring anti-tax avoidance mechanisms. Compared with the developed countries, there are still many deficiencies in our country’s anti-tax avoidance work, especially from the practical point of view, there are many problems worth studying. To study how to avoid tax avoidance, we must first understand the causes and methods of international tax avoidance. First, the causes of international tax avoidance (A) the difference between tax jurisdiction Tax jurisdiction is in fact a system, each country has the right not to violate international law and international conventions, based on their own choice of the most advantageous way. Tax jurisdiction to