They have included Britain's DP (diverted profits tax), Australia's MAAL (multinational anti-avoidance law), and India's SEP (significant economic presence) test, to name but a few.
简单列举几个例子，其中包括英国的“利润转移税”(DP)、澳大利亚的“跨国反避税法”（MAAL）和印度的“显著经济存在”（SEP）测试。
After all, corporate tax avoidance is as American as apple pie and... well, peanut butter and jelly.
毕竟，如同苹果派和花生酱加果冻三明治一样，公司避税也是美国的一大特色。
The only explanation is that tailor-made derivatives can facilitate tax avoidance and manipulation of earnings.
唯一的解释是，定制衍生品可以方便避税以及操纵利润。
And the coming wave of tax increases will drive them to devise ever more elaborate tax-avoidance schemes.
新一轮加税浪潮将至，他们又得煞费苦心地设计一些避税方案了。
They are the culmination of an ambitious international project launched two years ago by G20 governments in response to public anger over corporate tax avoidance.
它们是两年前20国集团（G20）为应对公众对企业避税的愤怒而推出的一个雄心勃勃的国际项目的结晶。
Osborne says the discussions also centered on new initiatives for an automatic exchange of information between governments to crack down on tax avoidance.
奥斯本表示，讨论的焦点是在各国之间实行信息交换的新措施，以打击避税。
The exchange of the international tax intelligence is used to prevent international tax avoidance.
国际税收情报交换是防止国际逃避税的最流行及最有效的相互行政协助机制。
There is a compelling argument that such compensation is simply labour income, however, and that the current pattern is basic tax-avoidance.
然而也有人争论道这部分佣金只能算劳动收入，现有的模式基本上都是避税型的。
The behavior of tax avoidance consists of subject element, behavior element and effect element.
避税行为由主观要件、行为要件和效果要件三要素构成。
There is no unified opinion on the legal nature of tax avoidance in the academic circle.
对于避税的法律性质问题学界一直存在着诸多不同意见。
The inspiration from the theory of modern capital structure is that indebtedness can bring tax avoidance and income from financial leverage to electric enterprises.
通过分析现代资本结构理论，得到了负债经营可为电力企业带来避税效应和财务杠杆利益的启示。
This paper expounds several tax designing modes such as the tax payment design, tax avoidance design, tax saving design, and tax transferring design, etc.
阐述了纳税筹划、避税筹划、节税筹划、转税筹划等几种税收筹划方式，指出了我国企业实施纳税筹划的必然性。
Meanwhile, the establishment of tax havens has facilitated tax avoidance for more and more companies.
同时，避税港的建立为越来越多的跨过公司进行避税提供了便利。
Various countries and international organizations have paid their attention to prevention of international tax avoidance, which has developed to be a focus in international taxation law.
如何防范国际避税已为各个国家和国际组织所重视，并成为国际税法中的一项核心问题。
This article attempts to make a research on the issue of tax avoidance by employing offshore company, and then give some suggestion to this problem from the Chinese legal perspective.
本文试图从国际税收的角度对利用离岸公司进行避税的法律现象进行研究，并立足中国对此提出相应的对策和建议。
Tax avoidance is not tax dodging and tax evasion. In contrast, it USES preferential policies to save funds.
合理避税并不等同于偷税或是漏税，相反利用政策上的优惠还可以达到节约资金的目的。
I disapprove of tax avoidance.
我不赞成避税。
I must say I disapprove of the tax avoidance.
我得说我不赞成避税行为。
At the price of cheap by Taobao owner's welcome. The most important function of Chinese express is tax avoidance. Will list a variety of.
于价格便宜受到淘宝店主的欢迎。华人快递最重要的职能是避税。会列出各种。
So careful and prudent custody of the company's revenue and expenditure documents is the correct way to open a reasonable tax avoidance!
所以细心谨慎的保管企业的收支单据才是合理避税的正确打开方式！
The capital weaken has become an important method which used for international tax avoidance by the multinational corporation. It is also the important topic of international tax revenue domain.
资本弱化已成为跨国公司国际避税的一种重要手段，也是国际税收领域的重要课题，许多发达国家都针对这种情况制定了相应的反避税措施。
The third level includes Chapter 5, serving as the spatial analysis of enterprises tax avoidance behavior.
第三个层次是对企业避税行为空间分析，包括第5章。
Empirical results reveal that tax avoidance behavior reduces firm value, and it does more harm than good to investors in Chinese listed companies.
实证结果表明：税收规避行为降低了企业价值，在中国上市公司中，税收规避是把双刃剑，它带给股东的损害高于其利益。
Enterprises should the pursuit of profit, not just simple good business, but also to control costs, reasonable tax avoidance, reduce all costs, something the school is not enough.
企业要追求利润，不仅仅是生意好这么简单，还要控制成本，合理避税，降低各种费用，学校里的东西还远远不够。
The tax avoidance often refers to a behavior of taxpayers, taking advantage of leaks and shortcomings of tax law, use a public or legal forms to lessen or avoid their taxations.
避税，多指纳税人利用税法规定的缺漏或不足，通过某种公开的或形式上不违法的方式来减轻或规避其本应承担的纳税义务的行为。
I have to say I disapprove of tax avoidance.
我认为，减税并不是一个好主意。
In this regard, do you think of high-income tax avoidance of this problem?
对此，你是如何看待高收入阶层避税这个问题的？
In this regard, do you think of high-income tax avoidance of this problem?
对此，你是如何看待高收入阶层避税这个问题的？
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