国际避税地的有害税收竞争及防范措施论文.docVIP

The Harmful Competitions and Prevention Measures of International Tax Havens 【Abstract】 This paper centers on the different expressions of analyzing the probability of increasing the international tax-avoidance activities after China has joined in the WTO and forecasting the trend and measures used by transnational taxpayers to avoid tax in China. We will discuss the definition of tax-avoidance, tax-evasion and anti-tax-avoidance rules to get some measures and means to improve the international anti-tax-avoidance and increasing the force of anti-tax-avoidance. 【Key Words】international tax-avoidance; means of tax-avoidance; measures of anti-tax-avoidance; G20 The definition of the international tax havens The international tax haven means that countries or areas which offer low or no taxation to income (or some forms of income) or entities (or certain entities) of the transnational investors. After China joined in the WTO, the transnational investors may make a use of the functions of tax haven. They can avoid tax through building different forms of corporations in the tax havens so that they can deal with different types of businesses and incomes. Then they use a combination of fixation of main part and movement of the object in order to avoid the tax. So, using the tax haven has been an important form of international tax-avoidance. Every country and international society has paid more and more attention to prevent and beat that form of tax-avoidance. Tax havens or tax heavens generally mean some financial centers which provide no taxation or low tax rate and lack of financial control. The definition of tax haven has experienced from positive evaluation to negative evaluation. Before 90s of the 20th century, most economists used and discussed the tax havens from a certain angle. But people started changing their angle of tax haven to become a heaven place of tax evasion, money laundering, break international economic and trade orders. Thus, every country or area st