The advantagesinclude Tax havens, the existence of international tax treaty networks and favorabletax laws or policies of every countries; And the disadvantages always refer toanti-avoidance of tax, include transfer pricing law, capital weakening law, force ofattraction principle, and so on.
其中有利的因素主要包括避税港和国际上税收协定网络的广泛存在，以及各国的税收优惠政策；而不利的因素主要是指各国的反避税措施，包括转移定价限制、资本弱化税制、引力原则等。
参考来源 - 跨国公司避税方式的探讨·2,447,543篇论文数据，部分数据来源于NoteExpress
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。
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。
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。
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