The third part is the core of this article, it mainly discuss that how we can control the international tax planning availably.
第三部份，是本文的核心部份，主要讨论对国际税收筹划如何进行法律控制。
The second part, we discuss the legal boundary of international tax planning.
第二部份，论述了进行国际税收筹划的法律界限。
The general methods include using tax planning methods in the international tax shelters and non international tax shelters.
专用的国际税收筹划方法指国际航运企业船舶登记的筹划；
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