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本文在分析经济合作与发展组织(OECD)“税基侵蚀与利润转移”报告的基础上,重点阐述了目前跨国公司全球避税的主要安排,揭示其避税安排背后的税制机理,以期为我国进一步完善反避税制度、维护税收权益提供借鉴。
Based on the analysis of the report of OECD and Taxation Erosion and Profit Transfer, this article focuses on the current global arrangements for tax avoidance by MNCs and reveals the tax mechanism behind the tax avoidance arrangements so as to serve as a platform for China Further improve the anti-avoidance system and safeguard the tax rights and interests.