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.
巴克莱等人的内部化理论认为，现代跨国公司是市场内部化过程的产物。
Buckley's Internalization Theory thinks that modern multinational corporation is the result of the market Internalization.
其次，本文运用交易成本理论对跨国公司战略联盟的形成机理进行了阐述。
Then, based on the transaction costs theory, the paper tries to explain the formation mechanism of MNC strategic alliance.
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