This article is in reference to the previous study, based on China's actual foreign collection, China to strengthen the collection and management of foreign-related taxation and borrowing proposals.

本文在借鉴前人研究的基础上，从我国的涉外征管实际出发，为我国加强涉外税收征管提供建议和借鉴。

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Article 2 the joint tax audit of foreign-related enterprises shall be conducted or organized by the international (foreign-related) taxation department of the taxation authority at each level.

第二条涉外企业联合税务审计工作由各级税务机关国际(涉外)税务管理部门负责实施或组织实施。

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This rule also permits a group to centralize its foreign finance function in a foreign subsidiary, which can receive interest on loans made to related foreign affiliates without U.S. taxation.

FORBES: Fiscal Cliff Tax Deal Extends Key International Rule

In addition, the rule permits the centralization and management of intellectual property in a foreign company and the receipt of royalties from related foreign subsidiaries without current U.S. taxation.

FORBES: Fiscal Cliff Tax Deal Extends Key International Rule

Most of the risk in Brazil stems from political interference in the economy through a myriad of surprise macro measures such as taxation on investment, to monetary policy related to the foreign exchange rate.

FORBES: The World's Riskiest Nations