◆导管公司导管公司,通常是指以逃避或减少税收、转移或累积利润等为目的而设立的公司。这类公司仅在所在国登记注册,以满足法律所要求的组织形式,而不从事制造、经销、管理等实质性经营活动。◆穿透原则穿透原则,是反避税中的一个重要原则,指境外投资方通过滥用组织形式等安排间接转让一国 ◆ Duct Company Duct company, usually refers to the company to evade or reduce taxes, transfer or accumulation of profits for the purpose of the purpose of the establishment of the company. Such companies are only registered in the host country in order to meet the organizational forms required by law and not engage in substantive business activities such as manufacturing, distribution or management. ◆ Penetration Principle Penetration Principle is an important principle in anti-avoidance and refers to the indirect transfer of a country by foreign investors through the abuse of organizational forms and other arrangements