国际反避税立法发展与困境的思考  

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

作　　者：姜延迪[1] 

机构地区：[1]长春税务学院法学系,吉林长春130117

出　　处：《税务与经济》2008年第4期72-75,共4页Taxation and Economy

摘　　要：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。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-taxavoidance 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.

关 键 词：国际避税 国际反避税 税收主权 国际税收协定 

分 类 号：F810.423[经济管理—财政学]