随着国际经济一体化的不断发展,跨国公司利用各国税法存在的差异以及越境交易上的便利进行国际避税的问题日渐突出,它不仅给有关国家带来了巨大的税收损失,而且也破坏了公平的国际税收环境。对于这种国际避税行为,无论是发达国家还是发展中国家,都纷纷采取措施加以防范,一些国 With the continuous development of international economic integration, the issue of multinational corporations making use of the differences existing in the tax laws of various countries and the convenience of cross-border transactions has become increasingly prominent. This not only brings huge tax losses to the countries concerned, but also undermines the fairness International tax environment. For such international tax avoidance behavior, both developed and developing countries, have taken measures to prevent some countries