跨国公司国外投资地点纳税筹划的层次分析法研究
Level-Analysis Research on the Transnational Companies' Tax Planning in its Overseas Investment Locations
Abstract
应用层次分析法原理,在分析和研究东道国纳税环境的基础上,建立层次分析结构模型,依据层次分析方法,确定各经营地点方案的相对重要性权重,为跨国公司纳税筹划中国外投资地点的优化决策,提供一种可适用的数学方法和科学依据。 By using the principle of level-analysis on the basis of analyzing and discussing the influence of the home country's tax environment,this article is to set up a level-analysis structural model,identify the relative importance of the business location schemes and provide a feasible mathematics method and scientific evidence for the transnational companies to optimize their decisions in tax planning concerning the overseas locations of investment.