Multinational Companies Of International Tax Avoidance And Anti-avoidance Laws

In the legal practice and daily readings, the author finds such a fact that the big gap resulted from different Taxation system in different countries has provided a great opportunity for the Multinational Corporation(MNC) to undertake all kinds of International Tax Avoidance. With the rapid development of economic globalization and the MNC, the profits to the MNC from the International Tax Avoidance have increased tremendously. It is noticed that the Tax Avoidance in the area of International Taxation has become more common than ever before, which is manifested by the phenomenon of more and more means being used and the scale of tax avoidance being much bigger. The abnormal flow of international capital resulted from Tax Avoidance has hurt the tax benefits of the related countries, and thus, has urged such countries to take a great deal of restricted methods in accordance with the situation, which has brought the enrichment and fulfillment of Anti-Tax-Avoidance measures. Through the discussion regarding the International Tax Avoidance and International of MNC in this paper, the author aims to present certain ideas and advices for Chinese Anti- Tax–Avoidance project.According to the following organizing principle, this article has its discussion. First of all, the basic concept of International Tax Avoidance will be given through comparing the International Tax Avoidance and other near concepts. Then, the legal attribute and the consequences of it will be introduced here. Furthermore, the author will put the focus on the reasons of MNC International Tax Avoidance, the six methods primarily used by the MNC as well as the policy and measures for Anti- Avoidance undertaken by the different countries, through which, it is hopeful that a whole picture about the International Tax Avoidance and Anti-Tax-Avoidance of MNC will be showed before the reader. At the end of this paper, the problem and insufficiency of Anti- Tax Avoidance in present China will be analyzed, as well as some constructive suggestion will be given for our country.In Western country, Tax law is a comprehensively developed subject and the research on the International Tax Avoidance and Anti-Tax-Avoidance has formed an integrated theoretic system. While in our country, the study on the Tax law began in a very late time, and correspondingly, the research on the International Tax Avoidance and Anti-Tax-Avoidance is still in a status of underdevelopment. In the related essays before, the International Tax Avoidance is more examined from the viewpoint of Taxation, the legal attribute of which is neglected. By the contrast, this paper tries to analyze such a conduct from the viewpoint of Taxation, what's more, the suggestion delivered by the author for Chinese Anti-Tax-Avoidance project based on the reference from the developed countries is foreseeing, as well as realistic and practical.