The second big stick in the corporate treasurer's tax-avoidance armoury is transfer pricing.
公司财务部门第二大避税妙招就是采取定价转移策略。
And the coming wave of tax increases will drive them to devise ever more elaborate tax-avoidance schemes.
新一轮加税浪潮将至，他们又得煞费苦心地设计一些避税方案了。
Tax-avoidance legal regulating includes regulating by legislation and regulating by law interpretation, on the common basis of principle of tax in line with substance of the things.
避税的法律现制包括立法规制与通过法律解释的规制，其共同的工具是实质课税原则。
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。
After all, corporate tax avoidance is as American as apple pie and... well, peanut butter and jelly.
毕竟，如同苹果派和花生酱加果冻三明治一样，公司避税也是美国的一大特色。
For all their avoidance, Banks still pay a lot of tax in Britain.
在英国，对银行所有的避税行为而言，银行仍然要支付大量的税金。
With avoidance, the tax will raise still less.
但为避免出错，税率增长仍旧甚微。
Both sides welcome the signing of the "Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Tax Evasion" between related agencies of the two countries.
双方对两国有关部门签署《避免双重征税和防止偷漏税的协定》表示欢迎。
They are the culmination of an ambitious international project launched two years ago by G20 governments in response to public anger over corporate tax avoidance.
它们是两年前20国集团（G20）为应对公众对企业避税的愤怒而推出的一个雄心勃勃的国际项目的结晶。
Osborne says the discussions also centered on new initiatives for an automatic exchange of information between governments to crack down on tax avoidance.
奥斯本表示，讨论的焦点是在各国之间实行信息交换的新措施，以打击避税。
The exchange of the international tax intelligence is used to prevent international tax avoidance.
国际税收情报交换是防止国际逃避税的最流行及最有效的相互行政协助机制。
The present tax laws around the world can't thoroughly solve the problems on the avoidance of tax in the internal insurance company.
各国现行税法往往很难完全解决内部保险公司避税的问题。
The behavior of tax avoidance consists of subject element, behavior element and effect element.
避税行为由主观要件、行为要件和效果要件三要素构成。
Meanwhile, the establishment of tax havens has facilitated tax avoidance for more and more companies.
同时，避税港的建立为越来越多的跨过公司进行避税提供了便利。
The inspiration from the theory of modern capital structure is that indebtedness can bring tax avoidance and income from financial leverage to electric enterprises.
通过分析现代资本结构理论，得到了负债经营可为电力企业带来避税效应和财务杠杆利益的启示。
There is no unified opinion on the legal nature of tax avoidance in the academic circle.
对于避税的法律性质问题学界一直存在着诸多不同意见。
Tax avoidance is not tax dodging and tax evasion. In contrast, it USES preferential policies to save funds.
合理避税并不等同于偷税或是漏税，相反利用政策上的优惠还可以达到节约资金的目的。
I disapprove of tax avoidance.
我不赞成避税。
This paper expounds several tax designing modes such as the tax payment design, tax avoidance design, tax saving design, and tax transferring design, etc.
阐述了纳税筹划、避税筹划、节税筹划、转税筹划等几种税收筹划方式，指出了我国企业实施纳税筹划的必然性。
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。
Various countries and international organizations have paid their attention to prevention of international tax avoidance, which has developed to be a focus in international taxation law.
如何防范国际避税已为各个国家和国际组织所重视，并成为国际税法中的一项核心问题。
I must say I disapprove of the tax avoidance.
我得说我不赞成避税行为。
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。
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 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 third level includes Chapter 5, serving as the spatial analysis of enterprises tax avoidance behavior.
第三个层次是对企业避税行为空间分析，包括第5章。
The third level includes Chapter 5, serving as the spatial analysis of enterprises tax avoidance behavior.
第三个层次是对企业避税行为空间分析，包括第5章。
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