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1、Westerncountriesanti-avoidancetaxstudy[Abstract]Withtheinternationaleconomicandtradedevelopment,internationaltaxavoidanceactivitiesofmultinationaltaxpayersmorediverseresultinlossestonationaleconomies,butalsotothenormaldevelopmentofinternationaltradeimplications.
2、Forsafeguardingnationaleconomicinterests,combatingtaxavoidanceactivities,sincethe20thcentury,60yearssincetheUS-ledWesterncountrieshavedevelopedtheirownanti-avoidancesystemthatthevariousanti-avoidancemeasureinstitutionalizedandlegalized.Inthispaper,theanti-avoida
3、ncecountriesthebasiccontentandfeaturesofthetaxsystemtomakeacomprehensiveanalysis,andhopedthatChinacanlearnfromWesternexperienceassoonaspossibleandimprovetheiranti-avoidancetax.[Keywords:]avoidance;taxhavens;transferpricing;cross-affiliatedenterprisesAstheinterna
4、tionaleconomicdevelopment,cross-bordertradeactivitiesaremorecomplexandincreasinglycompetitive,itisreportedsuccessiveyearsofinternationaltradeinrecentyears,higherthantheworld’sgrossnational14productgrowthrate2-3timestherate.Toimprovecompetitiveness,reapthemaximum
5、economicbenefitsofinternationaltaxavoidanceactivitiesofmultinationaltaxpayersmoreandmorediversified,givingalosstonationaleconomies.Thefinancialauthorityforsafeguardingnationalinterests,protectthetaxbase,theWesterncountriesagainstinternationaltaxavoidanceofsomeof
6、themainchannels,suchastheuseoftaxhavensandavoidance,todevelopaseriesoftaxavoidancetaxsystem,toeffectivelycombatinternationaltaxavoidanceactivities.Anti-avoidancetaxsystemisnotaspecialtaxregime,butasoundsystemoftaxationsystemtheparticularpartofthegovernmentdrawnu
7、pspecificallytodealwithsomeofthemajormethodsoftaxavoidancemeasuresinstitutionalizedandwrittenintolaw,tomakethetaxcollectionandthelawKeYi.ThecurrenttaxsysteminWesterncountriesanti-avoidancetaxmeasuresaremainlytaxhavens,transferpricing,taxation,capitaltaxationandt
8、hepreventionofabuseofweakeningtaxagreementmeasures.First,taxhavensTaxMeasuresAlsoknownastaxhavens,taxhaven,sayingthatthosewhodonotimposeorlow-rateincometaxandproperty
