反跨国公司国际避税研究  

Investigation in Anti-multinational-cooperation International Tax Avoidance

作　　者：殷雁双[1] 

机构地区：[1]河北政法职业学院,河北石家庄050061

出　　处：《河北法学》2006年第5期39-43,共5页Hebei Law Science

摘　　要：提出跨国公司成功避税的原因:跨国公司内部化及内部化优势;世界各国的税收制度差异、税收优惠政策;地方政府招商引资饥渴症等。分析我国目前存在的问题特别是现行法律法规存在的瑕疵。阐述如何防范跨国公司国际避税并提出立法建议。in this essay, the writer explains the reasons of muhinational-cooperation successfully avoiding international-tax ： the internal and its advantage of multinational-cooperation; the difference among taxation system and preferential tax policy in different countries; the starvation showed by local government when attracting foreign investment, etc; analysis problems especially blemishes in law which existing in our country at present times; expounds how to guard muhinationalcooperation avoiding international-tax, also gives some suggestions in legislation.

关 键 词：跨国公司 国际避税 反避税 转让定价 基地公司 预约定价 

分 类 号：F276.7[经济管理—企业管理]