反避税港避税之法律措施的比较研究 国际避税在很多情况下都与避税港有关。而经济实体要实现避税目的往往通过在避税港建立各种基地公司,从事离岸经济活动。跨国纳税人利用避税港进行逃税避税的主要形式是在避税港建立“基地公司”。基地公司指在避税港设立而实际受外国股东控 A Comparative Study of Legal Measures on Tax Avoidance in Anti-tax Haven International tax avoidance is in many cases related to tax havens. The economic entities to achieve the purpose of tax avoidance often through the establishment of a variety of bases in tax havens to engage in offshore economic activities. Multinational taxpayers using tax havens for tax evasion The main form of tax avoidance is the establishment of a “base company” in tax havens. Al-Qaeda refers to a company established in a tax havent and actually controlled by a foreign shareholder