For effective anti-taxavoidance, we must have a precise and deep insight into the tax avoidance activities.
要有效进行反避税,必须对避税活动有一个准确而深入的认识。
2
The thesis establishes a static game model of anti-taxavoidance, exerts analysis of the internal and external factors affecting and restricting the space of tax avoidance.
笔者首先建立避税与反避税的静态博弈模型,分析了影响和制约企业避税行为空间的内外部因素。
3
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.