因此如何规制跨国纳税人滥用避税港的行为已成为各国严重关注的问题。
Therefore, how to restrict the misuse of tax havens by multinational taxpayers has become the problem of great concern of each country.
跨国纳税人利用各国各地的税收政策及相互间的税制差异进行国际税收筹划。
Multinational taxpayers design their international taxation by taking advantage of the differences of tax policy and tax system in different countries and regions.
本文首次揭示了国际洗税行为，并发现上述跨国纳税人纳税不服从行为与国际洗税密切相关。
It's the first time that this article disclosed international tax laundering behaviour and found out the close relation between transnational taxpayers 'noncompliance and international tax laundering.
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