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
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