A Studyon International Tax Avoidanceof Multinational Corporations

The rapid development of transnational corporations is the product of economic globalization.On the one hand,the existence of transnational corporations makes the capital beyond the scope of national boundaries flowin the world,and can promote the capital invest to the places where have the real investment value,on the other hand,economic globalization has also provided an opportunity for multinational corporations to conduct global tax avoidance.In order to be competitive,multinational companiesimprove their own strength to have the internal management system,and enhance research and development capabilities they effort to reduce their own tax burden through various means so that they can to be the number one competing with other similar enterprises.So the international tax avoidance behaviors of transnational corporations are born.Therefore,the studyofinternational tax avoidance behavior of multinational corporations has also become an important subject in the field of international taxation.Many scholars in our country have carried on the profound research to the tax havens of multinational corporations.These studies can be divided into three parts: the first partis about the legal nature of the international tax avoidance behavior,the second partis about the international tax havens,the third part is about anti-tax avoidance behavior in different countries around the world.In this paper,the Starbucks case will be analyzed in conjunction with the BEPS Final Action Plan.The article have five parts,The first part analyzes the causes of the prosecution of Starbucks,and then analyzes the organizational structure of Starbucks,the role of each component in the Starbucks tax avoidance model and the tax avoidance effect of Starbucks.The second part analyzes the tax avoidance methods commonly used by multinational corporations such as Starbucks.The third part mainly introduces the unreasonable part of Starbucks global tax avoidance behavior.The fourth part mainly introduce the action plan of the BEPS and the influence of the BEPS action plan on the international tax avoidance behavior of the multinational corporations.Finally,I will analyze this question to make recommendations from the policy makers,policy makers and cross-border taxpayers.