The Research On Tax Avoidance Of Transnational Corporation

The article researched on the largest amount of multinational corporations' tax ticket in the world——European Union verdict Apple Inc to payed 13 billion euros results of its tax evasion,and pay attention to the cause of the case,the process itself and the impact it may bring about.The order of taxation has been nearly operated one hundred years,based on the background of the traditional economy models,while up to now,the third industrial revolution has changed the operation pattern of business,digital economy and Internet is generating and transforming the development way of global economy.The multination corporation like Apple Inc could evade tax suggested the behindhand international economic order cannot adapt the change of economy.The article studied the subjects of the case,investigated reason,summarized affects through focused on the case,and also analyzed the event under the background of international community.In addition,researched the important link of tax avoidance chain and the leak it used to seek ways of resolution.What's more,the article make focus on the disadvantage and advantage of tax heaven which can do good to the study of the case.This article suggests that the case it not only limited itself,but also will make huge change of the means of multiple corporation evasion tax,even give rise to the contest of European and America.It will also exert an influence on the process of The BEPS,and benefit for revolution of international taxation rules.Undoubtedly,it will contribute to the development of Chinese enterprises as well as taxation system of China.