国际反避税管理法律法规及国际合作情况简介

摘要

近年来，各国政府逐渐加强对跨国纳税人的税收管理，积极寻找新的税源。本文从各国反避税管理法律法规以及反避税管理国际合作两个方面介绍了发达国家与发展中国家的反避税管理情况，以资为中国的反避税管理工作提供借鉴。%In recent years, governments of vari- ous countries have increasingly strengthened their tax administration on trans-national taxpayers, and actively look for new tax source. In the hope of bringing helpful reference for China, this paper mainly introduces antitax-avoidance situations both in the developed countries and developing countries from two aspects, including laws and regulations as well as international cooperation of anti-tax-avoidance administration.