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The Legal Research On The Issues Of International Tax Avoidance And International Anti-avoidance

Posted on:2001-06-20Degree:MasterType:Thesis
Country:ChinaCandidate:X Y SunFull Text:PDF
GTID:2156360062480051Subject:International Law
Abstract/Summary:PDF Full Text Request
International tax avoidance came into being with international investment. Since the World War II , with the flourishing development of international investment,international tax avoidance has become more and more serious , almost all the developed countries initiated the international-anti-avoidance legislation to contain international tax avoidance. But because China's opening to the outside world has a quite short history and international anti-avoidance is at the initial stage /there exist many problems in the international anti-avoidance,especially in the international anti-avoidance legislation.Thus, this thesis begins with the concept of international tax avoidance , analyzing the causes and methods of international tax avoidance and methods of international anti-avoidance that have often been seen , and do some further analysis into the major methods and characteristics of international tax avoidance of the foreign investors to China.Based on the above points , this thesis points out the shortages in China's international anti-avoidance mission and tries to put forward some countermeasures that China should to take in the international anti-avoidance in order to do some beneficial research for international -anti-avoidance legislation in China .
Keywords/Search Tags:International tax avoidance, International anti-avoidance, Abuse of tax treaties, Tax heaven, Transfer pricing, Foreign related taxation, Countermeasure
PDF Full Text Request
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