On Reverse Tax Avoidance 论逆向避税
However, the MNCs investing in China present a different case, transferring profits earned in China (a low tax country) to their home countries or some third countries (high tax countries). That is reverse tax avoidance.
但是在中国投资的跨国公司却反其道而行之,从事将在于中国(低税国)获取的利润大量转移到投资母国或第三国(高税国)的逆向避税。
参考来源 - 论跨国公司逆向避税及我国对其的法律规制·2,447,543篇论文数据,部分数据来源于NoteExpress
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