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Analysis On The International Tax Avoidance And The Related Legal Regulations

Posted on:2006-10-26Degree:MasterType:Thesis
Country:ChinaCandidate:L J HuoFull Text:PDF
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With the fast development of the multinational corporation and the internationalization, the latency income of the international taxpayer from tax avoidance is greatly increasing, as the result, the international tax avoidance is becoming more and more graveness.The international tax avoidance brings the abnormality flow of the international capital, and does great harm to the revenue interest of many countries, so almost all the countries pay great attention to this issue, and it becomes the most important problem of the research of international tax law.At the present time ,with regard to the basic items such as the conception and the legal character of the international tax avoidance, there still are some bifurcations, as the result, there is no uniform attitude, means to control the same situation.The paper starts from the conception and the legal character of the international tax avoidance, analyzing them from the standpoint of behavioral theory of the civil law, and draw the conclusion that the international tax avoidance is irregularity.In the second chapter of the paper, the patterns of the international tax avoidance are introduced and the means to avoid are followed. By doing these, we can use it for reference for the legislation and the practice of our country. Then in the third and the forth chapter of the paper, the practice of the transfer pricing and the international tax treaty shopping in our country are deeply analysesed.The regulations of averting the tax avoidance by the transfer pricing are morematurity than other patterns of tax avoidance, but there still are many lacks, by analyzing the practice of more than ten years, the paper put forward the mend suggestions.The major measure to avoid the international tax treaty shopping is to add the specifical articles in the international tax treaty. The tax treaty between China and the United States is a perfect example, so the paper uses a large paragraph to analyses it in order to bring forward advices to perfect our legislation of the international tax treaty shopping.In order to guard restrict the international tax avoidance effectively, The paper point out that we still have many works to do , some of them are important, such as improving the stuff of the tax collector, accountant-audit system increasing the limitation of the punishment and strengthen the international cooperate.
Keywords/Search Tags:International Tax Avoidance, Transfer Pricing, International Tax Treaty Shopping, Tax Haven, Thin Capitalization, Advanced Price Agreement, The Specifical Article of The International Tax Treaty
PDF Full Text Request
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