跨国公司逆向避税的博弈分析

逆向避税损害了东道国的税收管辖权,影响了东道国的国际收支平衡,造成东道国的资本外流和境内外厂商之间的不公平竞争。逆向避税的形成既有利益驱动原因、规避风险原因,也有战略驱动原因,文章基于博弈论视角,分析了逆向避税所采用的转让定价、资本弱化等主要手段,提出了反逆向避税的转让定价、资本弱化策略。

The Game Analysis of Transnational Corporation Reverse Tax Avoidance

Reverse tax avoidance is damage to the host's tax jurisdiction and influences the host's balance of international payments, causes the host country to capital outflows and the unfair competition between domestic and foreign manufacturers. Reverse tax avoidance is formed with both interest drive, avoiding the risk of reasons cause and strategic driving causes, this article analysis of reverse tax avoidance by transfer pricing, capital weakening the main means from the perspective of game theory, the paper proposes the reverse tax avoidance transfer pricing, thin capitalization strategy.