跨国公司利用常设机构进行国际避税的可能性及其形式□聂鸿杰刘宏目前，跨国公司利用课税客体本身具有从动性的特点，通过日常经济交往中各类交易的精心安排，从而实现国际避税的现象较为普遍。这种错综复杂的避税方式———客体转移避税具有多发性、隐蔽性等特点，给有关... Multinational Corporations Using Possibility of Permanent Institutions for International Tax Avoidance and Its Forms At present, transnational corporations make use of the characteristics of taxpayers’ own initiative and carefully arrange the types of transactions in their daily economic exchanges so as to achieve international tax avoidance The phenomenon is more common. This complex tax avoidance --- object transfer tax avoidance with multiple, covert and so on, to ...