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.
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。
At this stage, to carry out researches on tax avoidance and anti-avoidance of Affiliated Transactions of enterprises becomes very meaningful.
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。
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.
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。
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.
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。
For effective anti-tax avoidance, we must have a precise and deep insight into the tax avoidance activities.
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。
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。
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。
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