Tax Avoidance of Multinational Enterprises and Its Countermeasures

Abstract

With the deepening of the process of globalization, the types and scales of international tax avoidance activities are increasing, and the connections between countries and countries involved are also increasing. The international tax avoidance behavior represented by multinational corporations has become increasingly diversified and common, which Therefore, in order to bring the economy into line with the world and join the ranks of international competition, it is necessary to severely crack down on some unreasonable and illegal tax avoidance behaviors of multinational corporations. The trend of economic globalization in today's world is irreversible. The main carrier of economic globalization is transnational corporations, and transnational corporations are also the most frequent part of economic activities. Therefore, the main tax avoidance activities and tax avoidance methods of transnational corporations naturally become our focus. object. This paper uses case studies, comparative studies and other methods to analyze the tax avoidance of multinational companies, sorts out and summarizes Apple's tax avoidance cases and its main tax avoidance methods , and deduces the common tax avoidance methods of all multinational companies, and concludes that multinational companies are unreasonable. The dangers of tax avoidance. And the impact it will have on the international community, and finally put forward relevant feasible suggestions for the anti-tax avoidance work of various countries.