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。
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.
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。
For effective anti-tax avoidance, we must have a precise and deep insight into the tax avoidance activities.
资本要求指令包含了反避税措施，金融服务管理局反对任何逃避政策的企图。
The CRD [Capital Requirements Directive] contains anti-avoidance measures and the FSA would take a very dim view of any efforts to avoid the rules.
在现阶段开展有关企业关联交易避税与反避税问题研究就显得非常有意义。
At this stage, to carry out researches on tax avoidance and anti-avoidance of Affiliated Transactions of enterprises becomes very meaningful.
当今世界上许多国家都不同程度的面临企业关联交易避税与反避税的问题。
At present, problems of enterprises use of Affiliated Transactions to avoid taxes and the tax authorities to anti-avoidance faced with varying degrees by most countries in the world.
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。
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.
信息的大量透明和交换能够帮助各国制定合适的反避税措施，但这种方法并不是万能的。
Greater transparency and exchange of information will assist countries in developing appropriate anti-avoidance measures. But this kind of approach does not offer a complete solution.
介绍物价变动会计(主要是通货膨胀会计)、国际税收的双重课税、国际避税与反避税。
This part introduces the accountant of price (inflation accountant mainly), double taxation of international tax revenue, evade payment of duty and anti-evade payment of duty.
笔者首先建立避税与反避税的静态博弈模型，分析了影响和制约企业避税行为空间的内外部因素。
The thesis establishes a static game model of anti-tax avoidance, exerts analysis of the internal and external factors affecting and restricting the space of tax avoidance.
新《企业所得税法》的实施对税收征管中的税源管理、税基管理、征管能力、反避税等方面提出了新的要求。
Implementing the new law on enterprise income tax makes request on tax source management, capacity for tax collection of tax collection.
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。
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.
为此我国调整了关于转让定价的反避税税制，新的税收法规对关联企业间的转让定价活动提出了更完善更具体的要求。
Thus China adjusted the tax system of transfer pricing. The new tax law has more detail and strict requirement to transfer pricing among enterprises.
资本弱化已成为跨国公司国际避税的一种重要手段，也是国际税收领域的重要课题，许多发达国家都针对这种情况制定了相应的反避税措施。
The capital weaken has become an important method which used for international tax avoidance by the multinational corporation. It is also the important topic of international tax revenue domain.
资本弱化已成为跨国公司国际避税的一种重要手段，也是国际税收领域的重要课题，许多发达国家都针对这种情况制定了相应的反避税措施。
The capital weaken has become an important method which used for international tax avoidance by the multinational corporation. It is also the important topic of international tax revenue domain.
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