international tax avoidance

简明释义

国际逃税

英英释义

例句

1.Many corporations engage in international tax avoidance 国际税收规避 to reduce their overall tax burden.

许多公司通过国际税收规避international tax avoidance来减少其整体税负。

2.Some multinational companies are known for aggressive international tax avoidance 国际税收规避 schemes.

一些跨国公司以激进的国际税收规避international tax avoidance方案而闻名。

3.Governments are implementing stricter regulations to combat international tax avoidance 国际税收规避 practices.

各国政府正在实施更严格的法规，以打击国际税收规避international tax avoidance行为。

4.To avoid penalties, companies must be transparent about their international tax avoidance 国际税收规避 tactics.

为了避免处罚，公司必须对其国际税收规避international tax avoidance策略保持透明。

5.The rise of digital currencies has complicated international tax avoidance 国际税收规避 strategies for tax authorities.

数字货币的兴起使得税务机关的国际税收规避international tax avoidance策略变得复杂。

作文

International tax avoidance is a term that refers to the legal strategies employed by individuals and corporations to minimize their tax liabilities across different jurisdictions. This practice has gained significant attention in recent years as globalization has allowed businesses to operate in multiple countries, often leading to complex tax situations. While tax avoidance is legal, it raises ethical questions and can lead to substantial revenue losses for governments worldwide. 国际税收规避不仅涉及利用法律漏洞来减少税负，还包括跨国公司通过设立离岸公司或使用转让定价等手段，将利润转移至低税率国家，从而降低整体税务负担。One of the most common methods of international tax avoidance involves the use of tax havens. These are countries or territories that offer low or zero tax rates, attracting foreign businesses seeking to reduce their tax bills. For instance, many multinational companies establish subsidiaries in places like Bermuda or the Cayman Islands, where they can report profits with minimal tax obligations. This practice has sparked widespread criticism, as it undermines the tax bases of higher-tax countries, particularly those in the developed world.Another strategy used in international tax avoidance is transfer pricing, which refers to the pricing of goods, services, and intangibles between related entities within a multinational corporation. By manipulating these prices, companies can shift profits from high-tax jurisdictions to low-tax ones. This not only affects the revenue of individual countries but also creates an uneven playing field for businesses that operate legitimately without resorting to such tactics.The implications of international tax avoidance extend beyond mere financial losses for governments. It can exacerbate income inequality, as the wealthy and large corporations benefit from these strategies while ordinary citizens bear the brunt of tax burdens. Furthermore, it can lead to a lack of public trust in the tax system, as people perceive that the wealthy are not contributing their fair share.In response to these challenges, governments and international organizations have taken steps to combat international tax avoidance. The Organisation for Economic Co-operation and Development (OECD) has initiated the Base Erosion and Profit Shifting (BEPS) project, which aims to close loopholes and create a more equitable tax environment globally. Additionally, countries are increasingly cooperating to share information and enforce tax compliance, making it more difficult for companies to exploit gaps in the system.Despite these efforts, international tax avoidance remains a persistent issue. As long as disparities in tax rates exist between countries, businesses will continue to seek ways to minimize their tax liabilities. Therefore, it is crucial for governments to work collaboratively to create a fairer tax system that discourages avoidance while still promoting economic growth.In conclusion, international tax avoidance presents a complex challenge that requires a multifaceted approach. While it is legal, its ethical implications and effects on society cannot be overlooked. As the global economy continues to evolve, so too must the strategies employed by governments to ensure that all entities contribute fairly to the public finances that support essential services and infrastructure. Addressing this issue is not only about enforcing tax laws but also about fostering a culture of corporate responsibility and accountability.

国际税收规避是一个术语，指的是个人和公司在不同法域中采取的合法策略，以最小化其税务负担。随着全球化的发展，这一做法近年来引起了广泛关注，因为企业能够在多个国家运营，往往导致复杂的税务情况。虽然税收规避是合法的，但它引发了伦理问题，并可能导致各国政府的巨额收入损失。国际税收规避不仅涉及利用法律漏洞来减少税负，还包括跨国公司通过设立离岸公司或使用转让定价等手段，将利润转移至低税率国家，从而降低整体税务负担。国际税收规避最常见的方法之一是利用避税天堂。这些国家或地区提供低税率或零税率，吸引寻求减少税务支出的外国企业。例如，许多跨国公司在百慕大或开曼群岛等地设立子公司，在那里以最低的税务义务报告利润。这种做法引发了广泛批评，因为它削弱了高税国家的税基，特别是在发达国家。另一个在国际税收规避中使用的策略是转让定价，这指的是跨国公司内相关实体之间商品、服务和无形资产的定价。通过操纵这些价格，公司可以将利润从高税区转移到低税区。这不仅影响各国的收入，还为那些合法经营的企业创造了不平等的竞争环境。国际税收规避的影响不仅限于政府的财务损失。它可能加剧收入不平等，因为富人和大型企业从这些策略中受益，而普通公民则承受着税负。此外，它还可能导致公众对税制缺乏信任，因为人们认为富人没有公平地贡献他们的份额。为了应对这些挑战，各国政府和国际组织采取了一系列措施来打击国际税收规避。经济合作与发展组织（OECD）启动了“基础侵蚀和利润转移”（BEPS）项目，旨在关闭漏洞，创造一个全球更公平的税收环境。此外，各国越来越多地合作共享信息并执行税务合规，使企业更难利用系统中的漏洞。尽管采取了这些努力，国际税收规避仍然是一个持续存在的问题。只要国家之间存在税率差异，企业就会继续寻求减少税务负担的方法。因此，各国政府必须共同努力，创造一个公平的税收体系，以遏制规避行为，同时促进经济增长。总之，国际税收规避提出了一个复杂的挑战，需要多方面的方法。虽然这是合法的，但其伦理影响和对社会的影响不容忽视。随着全球经济的不断演变，各国政府所采用的策略也必须不断更新，以确保所有实体公平地为支持基本服务和基础设施的公共财政作出贡献。解决这一问题不仅仅是执行税法的问题，还是培养企业责任感和问责文化的问题。