防范跨国公司滥用税收协定避税的国际经验与借鉴  

International experience and learn from to prevent multinational corporations abuse of tax treaties to avoid tax

作　　者：赵福东[1] 

机构地区：[1]中南民族大学法学院,湖北武汉430074

出　　处：《湖南农机（学术版）》2012年第3期141-142,共2页Hunnan Agricultural Machinery

摘　　要：跨国公司通过滥用税收协定避税,给各个国家税收利益造成了损失。世界各国纷纷制定相关法规和进行跨国税收合作来防范,因此在大力引进外资,促进资源合理配置的同时,需要借鉴发达国家的经验,采取相应的措施防范跨国公司滥用税收协定避税。Multinational company tax avoidance through the abuse of tax treaties,Caused losses to the various interests of the state’s tax.Countries around the world are making the development of relevant laws and regulations to guard against it.Therefore,when we introduce foreign capital energetically and promote the rational allocation of resources,we also Need to learn from the experience of developed countries to Take the corresponding measures to prevent tax avoidance of multinational corporations abuse of tax treaties.

关 键 词：滥用税收协定 跨国公司 制度完善 

分 类 号：D922.22[政治法律—经济法学]