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。
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.
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。
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.
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。
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 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.
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 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。
This text studies the most simple anti-collision algorithm-ALOHA algorithm, and comprises between identifying time and sending times, then determines how to choose avoidance time.
论文对最简单的反碰撞算法ALOHA算法进行了研究，在识别时间和重发次数之间作一下折衷，确定如何选择退避时间。
A successful avoidance of collision depends on the information collection and procession regarding relate anti-collision information.
一次成功的避碰取决于对相关避碰信息的采集和处理。
The effectiveness of this method is proved by simulation results for an anti interference optimal control problem of airborne obstacle avoidance system.
考虑到最优反馈控制在部分执行器（传感器）失效时仍能使系统稳定运行的条件，给出了求解该问题的算法，并用实例作了说明。
The effectiveness of this method is proved by simulation results for an anti interference optimal control problem of airborne obstacle avoidance system.
考虑到最优反馈控制在部分执行器（传感器）失效时仍能使系统稳定运行的条件，给出了求解该问题的算法，并用实例作了说明。
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