This article attempts to make a research on the issue of tax avoidance by employing offshore company, and then give some suggestion to this problem from the Chinese legal perspective.

本文试图从国际税收的角度对利用离岸公司进行避税的法律现象进行研究，并立足中国对此提出相应的对策和建议。

youdao

The Controlled Foreign Company regime is viewed as an important anti -avoidance measure, but whether it is compatibility with tax treaties or not is a important issue.

受控外国公司税制作为一种重要的反避税措施，也产生了与税收协定的兼容性问题。

youdao

Executives from some of the world's most-recognised firms have been grilled by MPs on the issue of tax avoidance.

BBC: Starbucks, Google and Amazon grilled over tax avoidance

The prime minister also promised to put the issue of corporate tax avoidance "at the heart" of the G8 meeting to be held later this year.

BBC: Prime Minister's Questions: David Cameron v Ed Miliband