内容摘要：
随着经济全球化的深入，跨国纳税人的国际避税行为已成为各国税务当局面临的棘手问题，引起各国的极大关注，并制定了相应的反避税措施。本文认为，我国税务机关应当深入了解国际避税的性质、特点和方式，借鉴国外转让定价调整、反资本弱化避税、避税港对策税制等经验，完善税收立法，提高我国国际反避税能力。
关键词：国际避税 反避税 情报交流
abstract：international tax-avoidance refers to the phenomenon of exploiting ?differences, defects, exceptions and demerits of provisions to elude or abate tax liabilities by multinational taxpayers between two or more countries. with the rapid development of global economic integration and international logistics, it has become an intractable issue tax administration of every country need to confront with and therefore has drawn more and more attention. as far as our country is concerned, the tax administration should have a deep understanding of characters, features, and ways of international tax-avoidance, draw on the experiences from other countries to perfect tax legislations and enhance the abilities of international anti- tax-avoidance.