| 避税地避税及其防范 |
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| 引用本文： | 张文春,张飞飞.避税地避税及其防范[J].涉外税务,2007(11):28-33. |
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| 作者姓名： | 张文春 张飞飞 |
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| 作者单位： | 中国人民大学财政金融政策研究中心,北京,100872 |
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| 摘 要： | 本文在对避税地的产生和发展,以及避税地对各国经济的危害进行深入研究并对世界各国应对避税地的措施进行比较分析的基础上,借鉴国际上的成功经验,对我国目前的跨国企业避税问题进行深入分析,提出了我国税制应对避税地的政策建议和税收征管上的改进措施。
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| 关 键 词： | 避税地 避税 跨国公司 受控外国公司 |
An International Comparison of National Legislations against Tax Haven and Its Reference |
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| Wenchun Zhang,Feifei Zhang.An International Comparison of National Legislations against Tax Haven and Its Reference[J].International Taxation In China,2007(11):28-33. |
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| Authors: | Wenchun Zhang Feifei Zhang |
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| Abstract: | This paper analyzes the evolution of tax havens and the harm they do to national economies.It then undertakes an international comparison of countermeasures taken by national countries against tax avoidance of multinationals through tax havens.The paper finally puts forward some suggestions for our country to further improve tax legislation and administration against tax avoidance through tax havens. |
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| Keywords: | Tax haven Tax avoidance Multinational corporation Controlled foreign corporation |
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