| 1. | A study on international tax avoidance and anti - avoidance under wto
条件下的国际避税与反避税研究 |
| 2. | Investigation in anti - multinational - cooperation international tax avoidance
跨国公司在粤投资特征研究 |
| 3. | International tax avoidance of foreign enterprises and china ' s countermeasures
外资企业国际避税与中国的对策 |
| 4. | Study on law problems of international tax avoidance and countering tax avoidance
国际避税与反避税法律问题研究 |
| 5. | The international tax avoidance and the anti - tax avoidance for the multinational company
跨国公司的国际避税与反避税 |
| 6. | According to the general rules of international tax avoidance , most transnational corporation transfer their profits from high tax regions to low tax regions to reduce the totla tax burdens of the group . but the fies in china transfer their profits from low tax regions to high tax regions . this behavior of avoiding tax in the reverse direction obviously has some background reasons
按照国际避税的一般规律，跨国公司大都是将利润从高税区转移到低税区，从而减轻跨国公司集团的总税负，但我国外商投资企业则是将利润从我国低税区向境外高税区转移，这种“逆向避税”行为的产生必然有其一定的背景原因，文中就此问题进行了比较深入的探讨。 |
| 7. | In this thesis conceptions and contents concerning the legislative surroundings of international investment , the present national legislative conditions of national investment , and the subject on joining the standard systems of wto when perfecting our legislative environment of direct international investment are researched and studied ; with a variety of phenomena of international tax avoidance arising in our country nowadays listed and meditated , suggestions are given on how to strengthen international anti tax avoidance in the process of the perfection of the legislative environs of direct international investment
本文主要介绍了国际直接投资法律环境的相关概念和内容、以及我国国际直接投资法律环境的现状、世界贸易组织关于国际直接投资的规范体系的主要内容、研究和探讨了我国在完善国际直接投资法律环境时与世界贸易组织规范体系接轨的课题并针对我国现阶段出现的国际避税现象就在完善国际直接投资法律环境的过程中如何加强反国际避税提出了自己的建议。 |
