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伴随着现代科技的突飞猛进，国际分工的不断扩大和深化，经济全球化已成不可逆转之势。经济全球化给世界各国带来了巨大的发展机遇，同时，也使国际避税问题变得更为严峻。 一、经济全球化下的国际避税的特点 1．普遍性。在经济全球化下，生产诸要素在各国之间的流动变
With the rapid development of modern science and technology and the continuous expansion and deepening of the international division of labor, economic globalization has become an irreversible trend. Economic globalization has brought tremendous development opportunities to all countries in the world. At the same time, it has also made the problem of international tax avoidance even more severe. I. Characteristics of International Tax Avoidance under Economic Globalization universality. In the course of economic globalization, the flow of the various elements of production in various countries has changed