国际洗税(International Tax Laundering)是指在国际经济活动中,跨国纳税人从事国际逃税、国际骗税或国际避税之后,利用资产重组、资本外逃、资本隐匿等各种巧妙的方式脱离其原所属的税收管辖权限,使预期风险值降为零的一种地下经济。按照艾德加·法伊格对地下经济的广 International Tax Laundering means that in the international economic activities, transnational taxpayers engaged in international tax evasion, international tax fraud or international tax avoidance, using their subordinate assets in various clever ways such as asset restructuring, capital flight and capital hiding, etc. Of the tax jurisdiction, so that the expected value of risk to zero a kind of underground economy. Follow Edgar Faygger’s extensive underground economy