国际反避税是反税收避税中的重点一环，主要对象是外资企业，外资企业中普遍存在“长亏不倒”和“越亏损越投资”的现象，使其目前反避税工作的重点。
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.
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.
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.
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