Thirdly, the "over-separation" between the national tax law and international business accounting rule result in enhancement of the burden of taxation and the executive cost.

第三、税法与国际通行企业会计准则“过度分离”，税法规定背离企业经营规律，增加了企业税收负担和奉行成本。

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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。

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