international tax planning

The second part, we discuss the legal boundary of international tax planning.

第二部份，论述了进行国际税收筹划的法律界限。

Chapter I simply sets out the significance, background and direction of research, and introduced the current domestic and international tax planning, as well as on corporate tax planning for real estate development research.

第一章概述，对研究背景和研究意义、研究思路进行了一个简单的阐述，并介绍了现国内外关于纳税筹划以及房地产开发企业纳税筹划的研究现状。

But because of the differences amour the variation countries' tax system, not only the detailed degree varies in the different aspect, but also in the same aspect, and therefore the multinational taxpayer is forced to precede the international tax planning in an extremely complicated condition.

但是由于各国税收制度存在着很大差异，不仅在不同的方面规定的详尽程度不一，即使在同一个方面也很可能有不一致的规定，因此使得跨国纳税人进行国际税收筹划变得极为复杂。

In theory and international tax planning method based on the analysis put forward to strengthen international business tax planning recommendations.

在对国际税收理论和筹划方法进行分析的基础上，提出了加强国际业务税收筹划的相关建议。

The third part is new challenges which the international tax planning was facing under economic crisis, including the economic environment deteriorating, the trade protectionism and tax policies frequent changes.

第三部分为经济危机下我国跨国公司税收筹划面临的新挑战。主要通过经济环境恶化，贸易保护主义重压和税收政策变化频繁三方面展开论述。

This article is divided into five chapters: chapter first is the introduction, mainly introduces the writing background and the research significance, the domestic and international research trends of tax planning, research the main train of thought, research method and content framework.

本文共分为五章：第1章为绪论，着重介绍了该论文的写作背景和研究意义、税收筹划的国际国内研究动态、研究的主要思路、研究方法及内容框架等。

The third part is the core of this article, it mainly discuss that how we can control the international tax planning availably.

第三部份，是本文的核心部份，主要讨论对国际税收筹划如何进行法律控制。

The first part, we discuss the law basis of international tax planning, that is to say the objective terms and stimulating factors.

第一部份，阐述了跨国纳税人进行国际税收筹划的法律依据，也就是进行税收筹划的各种客观条件及刺激性因素。

The forth part is several important methods of which our international tax planning will be used and theirs concrete measures.

第四部分详细叙述了经济危机下对我国跨国公司安排税收筹划尤为重要的几种方法及其具体措施。

Focused the use of tax havens for international tax planning were introduced, involving the use of methods, measures aimed at other aspects.

重点对国际运用避税地进行税收筹划进行了介绍，涉及到运用方法、措施、目的等各个方面。

But while its effective tax rate last year was only 9.6 per cent, below the headline rate of 35 per cent faced by US corporations, that was higher than the 4.1 per cent reported by Broadcom, which benefited from international tax planning and past tax losses.

不过，其去年的有效税率虽然仅为9.6%，低于美国企业面对的35%的整体税率，但仍高于博通报告的4.1%，原因是博通受益于国际税务筹划和往年的税项亏损。

Theory of International tax planning and Application to Chinese EC

国际税务筹划的理论依据和我国跨国经营企业的现实对策

Finally, the article discuss that what is the power and duty of the government, and what is the job of tax payer himself in the international tax planning.

最后，文章探讨了政府在国际税收筹划法律调控中的权责以及纳税人自身在国际税收筹划法律调控中的职责。

By international tax planning, many companies hoard their profits in the companies that are built in the tax haven or some places at a lower tax rate.

经过国际税收筹划，许多公司将利润囤积在设立于避税港或低税地的公司。