Intrinsic Values And External Research Methods On International Tax Planning Of Multinational Companies

Tax planning is an important element in business management, especially in tax management. International tax planning is extension and expansion of tax planning from home to abroad and also the natural inevitable result of world economy internationalization and globalization. It is well known that multinational companies, as a major force in promoting economic globalization, play a very important role on the world economic stage."Heavyweight" or "Big Mac" types of multinational companies are expanding or have expanded their business activities into every corner of the world in various industries. The pursuit of profit maximization and the lowest tax burden determines the international tax planning as important content and method in multinational company management. Meanwhile, the differences in political system, market conditions, social distribution system, taxation, foreign exchange control, and other aspects of foreign policies in different countries, provide huge space and practical operations in international tax planning for multinational companies.This thesis elaborates the significance and value of international tax planning and analyzed feasible space and basic methods of international tax planning for multinational companies by sorting of international tax planning concepts, characteristics and relevant theories; besides by analyzing and discussing the historical development and the status quo of international tax plan as well as measures to the addressed problems, this thesis is trying to provide multinational companies useful help and effective imitation on the understanding of the concept of international tax planning, methods choosing and management of effective international tax planning;Finally, this thesis reviews and concludes summary, indicating the existence of deficiencies, along with the prospect of huge space for development of multinationals in the international tax planning, and the emergence well-known world-class multinational companies in the near future in China due to deepening of academic research, the introduction of outstanding achievements and the increasing levels of international tax planning professionals.