For effective anti-tax avoidance, we must have a precise and deep insight into the tax avoidance activities.
要有效进行反避税,必须对避税活动有一个准确而深入的认识。
The thesis establishes a static game model of anti-tax avoidance, exerts analysis of the internal and external factors affecting and restricting the space of tax avoidance.
笔者首先建立避税与反避税的静态博弈模型,分析了影响和制约企业避税行为空间的内外部因素。
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。
应用推荐