international tax agreement meaning in Chinese

国际税收协定

Abuse of tax agreement ( also called abuse of international tax agreement ) , is the taxpayer make use of the leak , special example and bugs in the international tax convention to avoid tax . it is a way in common use to avoid tax in international taxation fields
滥用税收协定(也称国际税收协定滥用) ，是跨国纳税人利用国际税收协定的漏洞、特例和缺陷进行避税，是国际避税的一种特殊方式。
This article describes the implication , approaches ( establish direct conduit companies , stepping stone conduit companies and low - dividend controlling companies ) and dangers of abusing international tax agreement . it distinguished the abuse of international tax agreement from the general avoiding tax ways . it posted abusing international taxation brought about many negative infections on international economy and chinese economy
本文通过介绍滥用税收协定的含义，常用方式(建立直接导管公司、脚踏石公司及直接利用双边关系设置低股权控股公司)及其危害，使滥用税收协定的国际避税方法从一般的国际避税方法当中区别开来，揭示了滥用税收协定给世界经济进而给我国经济带来的种种负面影响。