Legal Regulation Of International Tax Planning

For a long time, for the sake of reasonable, legal but available alleviating the tax that he is undertaking; multinational taxpayer has taken an active in international tax planning. 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.In an addition that the force of pursuing the benefits after the taxing, the taxpayer is suffering from the lure of overstepping the boundary of tax planning. In order to make sure that the taxpayer reduces his revenue from tax incidence reasonablelly and legally, we must make him to know about some related legal questions, this article try to study it from three aspects.The first part, we discuss the law basis of international tax planning, that is to say the objective terms and stimulating factors. The objective terms include the differences of revenue from tax jurisdiction, tax rate, the cardinal number of tax, the methods of anti tax avoidance. The stimulating factorsinclude the inflation and the limit tax rate.The second part, we discuss the legal boundary of international tax planning. At first we make a conclusion that taking tax planning is the rights of tax payer, then we talk about the necessary to limit it. In this part we discuss the legal boundary through some kinds of concrete methods, it include the transfer price amour the multinational company, procure foreign company, establish subsidiary, establish cent company.The third part is the core of this article, it mainly discuss that how we can control the international tax planning availably. First, it discusses that why we must control tax planning, then it thinks of that how tax payer can proceed the tax planning within the scope of the law. 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.