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。

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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。

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In this article, on basis of theories of International Tax Avoidance and Anti-Avoidance, the author has thoroughly studied the actions of Avoidance and the measures of Anti-Avoidance.

本文根据国际税收中的国际避税与反避税理论，对跨国公司的国际避税行为和反避税措施进行了系统和深入地研究。

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Members should also adopt a common General Anti-Abuse Rule, whereby they can ignore artificial tax avoidance schemes and tax the underlying sum of money, the Commission said.

BBC: Tax avoidance targeted by European Union

This tax blueprint, first reported in the Financial Times, includes tough anti-avoidance measures that would catch some trades executed in New York, London, or Hong Kong -- even when no eurozone entity is buying or selling the product.

CNN: US banks warn over planned EU 'Tobin tax'