避税是指纳税人在不违反税法规定的前提下,将纳税义务减至最低限度的行为。西方经济学者一般认为,避税与逃税存在原则差别,即后者属于非法行为,而前者并不违法,它只是最大限度地利用税法中的漏洞,少纳或不纳税款而已。避税方式可分为两大层次: 低层次的避税可以是选用合法手段减少或避开纳税,如利用税法允许的另一种税率或另一种估算应税所得的方法;或者是拒绝购买含税的商品等。
... the e State Administration of Taxation国家税务局 tax x evasion避税 evasion n n.the act or an instance of evading逃避,躲避,逃脱 ...
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... 逼上梁山 be driven to drastic alternatives 避税 evade tax 毕业设计 graduation design ...
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In consideration of external output competition in multinational companies , we analyse how to set the optimal transfer price in terms of tax-avoidance.
4.在考虑跨国公司存在外部产量竞争的情况下,从避税的角度分析跨国公司如何确立最优转移价格。
参考来源 - 基于税率因素的跨国公司中间产品转移定价方法研究·2,447,543篇论文数据,部分数据来源于NoteExpress
加勒比海地区因其为避税安乐窝已成了国际银行业重地。
The Caribbean has become an important location for international banking because it is a tax haven.
简单列举几个例子,其中包括英国的“利润转移税”(DP)、澳大利亚的“跨国反避税法”(MAAL)和印度的“显著经济存在”(SEP)测试。
They have included Britain's DP (diverted profits tax), Australia's MAAL (multinational anti-avoidance law), and India's SEP (significant economic presence) test, to name but a few.
那些在第二次世界大战后给我们占德军队寄包裹并在上面注明“礼物”以逃避税款的普通公民,根本没有费心去发现“礼物”在德语中是“毒药”的意思。
Those private citizens who sent packages to our troops occupying Germany after World War II and marked them GIFT to escape duty payments did not bother to find out that "Gift" means poison in German.
Congress said, finally--I think wisely--in 1986, that we don't want to create rules that encourage people to do a different sort of business just to evade taxes.
最终,国会在1986年明智地提出,我们不想制定法规,鼓励人们仅仅为了避税,而尝试不同的赚钱方式
If they didn't have a particular tax advantage to DPPs, they went into REITs.
既然在DPP没有避税优势了,人们便转向投资REITs
Before 1986, the tax law allowed use of DPPs as a tax loss device.
在1986年之前,税法允许DPP作为一种避税工具
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