国际反避税立法发展与困境的思考

随着国际避税现象的日益严重,各国政府认识到单纯依靠各国单方面的国内法措施,难以应对越来越复杂和精巧的各种国际避税安排。在现行国际税收规则难以被根本改变的情况下,只有加强国际合作,才能有效管制国际避税行为。各国在采取双边或多边合作,通过签订有关条约和协定进行反避税的过程中,既面临着困境,同时也为国际反避税立法及其未来发展提供了契机。

Study on Progress and Issue of Anti-international Tax Avoidance Legislation

As the international-tax-avoidance become more and more popular,the actions of avoiding laws provoke new challenges towards traditional laws,and also attract world-wide attentions.Every country has realized that only through a deep understanding and international cooperation can they regulate these behaviors and promote international anti-tax-avoidance legislation.Thus this article focuses on the legal phenomenon of the tax avoidance,makes research on the international control of tax avoidance and generally puts forward some opinions and suggestions.