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一、跨国公司通过内部交易进行国际避税的主要方式 跨国公司参与国际经济关系的活动，一类是发生在该跨国公司同其他无关联的企业之间，另一类是发生在该跨国公司的国际联属企业之间。当跨国公司与设在另一国家的无关联企业之间进行经济交易时，由于彼此之间在资本、管理和财务
I. The main ways in which multinational corporations make international tax avoidance through internal transactions The activities of multinational corporations in participating in international economic relations occur in the first place between the multinational corporations and other unrelated enterprises and the other are those that take place in the multinational corporations’ international Affiliates between. When a transnational corporation carries out economic transactions with an unrelated enterprise located in another country, it is in the position of capital, management and finance