The correct understanding and positive safeguarding measures should be taken on the international tax evasion.
对国际避税行为要有正确的认识和积极的防范措施。
The new forms and tricks of international tax evasion have appeared, Such as the tax evasion of electronic commerce, weakening capital and financial derivative tool and so on.
如电子商务避税,资本弱化避税,利用金融衍生工具避税等等。
This is why there is no international standard on tax evasion or tax competition along the lines of international standards on bank regulation or fighting financial crime.
无法依照针对银行监管和打击金融犯罪的标准对逃税和税收竞争问题上定下国际标准,利率与税率上的不一致就是其原因。
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