金融危机之后,微软、星巴克等跨国公司的逃税漏税的情况日益加重,而主权国家对这些跨国公司的诉讼也日益增多,打击逃税避税现象刻不容缓。G20领导人携手OECD制定了BEPS 15项行动计划,开启了对国际税收规则的重大改革。 After the financial crisis, multinational corporations such as Microsoft and Starbucks have stepped up tax evasion and tax evasion. The number of litigations filed by sovereign countries against these multinational corporations has also been on the rise. It is imperative to crack down on tax evasion and tax evasion. Together with the OECD, the G20 leaders have formulated 15 action plans for the BEPS and opened major reforms to international tax rules.