论跨国公司避税的国际法律管制

由于跨国公司内部各实体间存在相互关联性,使得跨国公司的避税行为对国际税收领域的传统法律提出了全新的挑战。本文探讨了对跨国公司避税进行国际管制的法律基础以及当前对跨国公司避税进行国际管制所面临的困境,认为在现行国际税收规则难以被根本修正的情况下,加强国际间的税收征管合作是较为现实的选择。

International Legal Regulations on Tax-avoidance of Multinational Corporations

Due to the interaction relationship among their branch companies, tax-avoidance of multinational corporations has posed a great challenge for traditional laws, especially in the area of international tax. This article analyzes the legal basis of inter- national regulation on tax-avoidance of multinational corporations and the current predicaments. It has also maintained that enhancing international cooperation on tax collection and administration is a practical choice under the circumstances that international tax rules can not be fundamentally revised.