作为理性的经济人,拥有跨国所得的个人必然也有避税的意愿;而各国税收管辖权的不同规定,又为该纳税人的国际避税提供了空间。本文主要从税收管辖权的角度出发,分析了跨国个人转移国籍、避免居民纳税人身份以及最小化个人所得税等税收筹划方式,为其在跨国经济活动中有效地规避或者很好地利用各国税收管辖权提供方法建议。 As a rational economic man, an individual possessing cross-national income must also have the will to avoid taxation. The different provisions of the tax jurisdictions in various countries provide a space for the taxpayer’s international tax avoidance. This paper analyzes the tax planning methods of transnational individuals transferring their nationality, avoiding the status of resident taxpayers and minimizing personal income tax from the perspective of tax jurisdiction. In order to effectively avoid or make good use of the tax jurisdictions of different countries in their transnational economic activities, Ways to provide method advice.