International Tax Anti-Avoidance

international tax anti-avoidance activities under new situation

新形势下的国际反避税问题

In this article, on basis of theories of International Tax Avoidance and Anti-Avoidance, the author has thoroughly studied the actions of Avoidance and the measures of Anti-Avoidance.

本文根据国际税收中的国际避税与反避税理论，对跨国公司的国际避税行为和反避税措施进行了系统和深入地研究。

In conclusion, combined with the theoretical analysis, this paper proposes some policy suggestions on international tax policy to complete tax anti-avoidance regulation system of China.

最后本文结合理论分析结果，针对我国目前转让定价反避税税制的现状提出若干完善我国国际税收政策的建议。

In China, the work of tax anti-avoidance is still in the start-up phase, we have many problems and shortcomings in the theory and practice, and we need to lean the international experience in order to improve our work.

我国的反避税工作处于刚起步的阶段，在理论和实践方面存在很多问题和缺陷，还需借鉴国际经验不断进行补充和完善。