1、

Complications arise due to tax deferral using foreign subsidiaries and tax avoidance via transfer pricing.

税收的复杂性的产生源于采用外国的补助或避税的可能与价格转换.

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2、

Therefore the regulation of the tax avoidance through the corporate personality is necessary.

因此,对利用公司法人格避税的规制,应当引起各国的高度重视.

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3、

The behavior of tax avoidance consists of subject element, behavior element and effect element.

避税行为由主观要件 、 行为要件和效果要件三要素构成.

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4、

I have to say I disapprove of tax avoidance.

我得说我不赞成逃税.

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5、

The tax avoidance story as a morality tale.

避税的道德问题.

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6、

International tax avoidance came into being with international investment.

国际避税是伴随着国际投资的产生而产生的.

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7、

As an important method to tax avoidance design, transferring price be practically.

转移定价作为避税筹划的一种重要方法, 具有较强的操作性.

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8、

Revenue authorities have been in pursuit of tax avoidance ever since income tax was introduced.

自推出所得税以来,税务机构就一直在追踪避税行为.

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9、

Is a reasonable tax avoidance, tax equal to the net increase in business.

是一种合理的避税行为, 节税等于增加企业的净收入.

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10、

The difference between tax avoidance and tax evasion is the thickness of a prison wall.

合法避税与偷税的区别是牢墙之隔而已.

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11、

Some companies use tax avoidance strategies to avoid tax payments.

一些公司用避税策略避免付税金.

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12、

However , from tax evasion , tax avoidance to tax planning, it reflects a process.

从偷漏税 、 避税,到税收筹划, 反映了一个过程,更重要的是它也反映了一种质的变化.

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13、

Under the nationalism functions and the Ability to Pay Principle, tax avoidance behavior should be regulated.

在量能课税原则与税收的国家主义职能下,对避税行为应予规制。

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14、

The Controlled Foreign Company regime is viewed as an important anti-avoidance measure, but whether it is compatibility with tax treaties or not is a important issue.

受控外国公司税制作为一种重要的反避税措施,也产生了与税收协定的兼容性问题。

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15、

Transfer Pricing Tax System and Anti-avoidance

转让定价税制与反避税

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16、

A Research on Transfer Pricing Method in Tax Anti-avoidance

反避税中转让定价方法研究

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17、
18、

Another important objective of the bill is to strengthen anti-avoidance provisions relating to deductions for interest payments-one of the allowable deductions under profits tax.

条例草案另一重要目标,是加强有关扣除利息支出的防止避税条文。利息支出在计算利得税时是一个可扣除的项目。

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19、

However, our tax laws of anti-avoidance in transfer pricing is still at the very initial stage thus inevitably has various defects such as lack of comparable index, re-sale price method, cost-plus method, etc.

缺乏可比交易问题、再销售价格法和成本加成法等问题,在预约定价方面我国的法律规范层级太低,且没有一个全国统一的预约定价程序。

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20、

In China, the work of tax anti-avoidance is still in the start-up phase, we have many problems and shortcomings in the theory and practice, and we need to lean the international experience in order to improve our work.

我国的反避税工作处于刚起步的阶段,在理论和实践方面存在很多问题和缺陷,还需借鉴国际经验不断进行补充和完善。

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