1、

As the celebrity comedian Jimmy Carr discovered to his reputational cost, aggressive tax avoidance is now on a par with welfare scrounging.

正如喜剧明星吉米卡儿(jimmy carr)发现(给他的名誉造成了损害)的那样,激进的避税现在等同于窃取福利(welfare scrounging)。

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2、

In the first part, it introduces the general theory of tax avoidance and anti-avoidance. It also explains the legal consequences and illegality on tax avoidance in order to strengthen the necessity and significance of anti-avoidance rules.

第一部要介绍了避税与反避税的一般理论,通过对避税概念的法律界定及其法律属性的分析,说明避税的实质违法性和造成的法律后果,从而强调反避税规制的必要性及其意义。

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3、

After all, corporate tax avoidance is as American as apple pie and* well, peanut butter and jelly.

毕竟,如同苹果派和花生酱加果冻三明治一样,公司避税也是美国的一大特色。

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4、

Finally, the proposed anti-avoidance law establishing a personal income tax in China, in order to speed up the process of the rule of law of our tax laws.

最后,提出建立我国个人所得税的反避税法,以便加快我国税法的法治化进程。

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5、

In conclusion, combined with the theoretical analysis, this paper proposes some policy suggestions on international tax policy to complete tax anti-avoidance regulation system of China.

最后本文结合理论分析结果,针对我国目前转让定价反避税税制的现状提出若干完善我国国际税收政策的建议。

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6、

For example, film companies take aggressive tax avoidance measures with in law, but the government takes tax anti-avoidance measures to address such problems.

例如,电影企业在不违背税法的条件下采取积极的避税措施或不避税措施,而政府就会针对该类问题采取反避税或不反避税措施。

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7、

Tax avoidance and anti-avoidance tax law a basic for eternal proposition.

避税与反避税,是税法学一个基础而永恒的命题。

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8、

Tax avoidance and anti-avoidance game, has truly exists in the area of tax administration, Hunan Province, to the tax collection has brought serious challenges.

避税与反避税的博弈,已经真实地存在于湖南省税收管理领域,给税收征管带来了严峻挑战。

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9、

Under this basis, this chapter analyze and demonstrate the legal basis of the anti-avoidance start from Ability to Pay Principle and anti-avoidance, and tax functions of nationalism and anti-avoidance respectively.

在此基础上,从量能课税原则与反避税、税收的国家主义职能与反避税入手,剖析和论证了反避税的法理基础。

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10、

This creates a tax avoidance and anti-avoidance game between the movie enterprises and the government; and the movie companies can also benefit from tax avoidance process.

这就产生了电影企业与政府之间的避税与反避税博弈,并且,电影企业还可以从避税过程中获得一定的收益。

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11、

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.

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。

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12、

What is tax avoidance, where is the boundary between tax avoidance and tax planning, why anti-avoidance and how, are all these most important questions need to be addressed in both tax law theory and practice area.

什么是避税、避税与税收筹划界限何在、为什么反避税、如何反避税等等,都是税法学理论和实践亟待回应的问题。

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