国际避税
1998年版《国际税收辞汇》：避税一词，指以合法手段（by legal means）减少其纳税义务（tax liability），通常含有贬义。Tax avoidance involves efforts by individuals and companies to take advantage of loopholes in the tax laws or, where some doubt exists as to the interpretation of a tax law, to benefit from that doubt. It is legal, if sometimes only “technically” legal.

国际避税
国际逃税
转移定价
避税港
滥用税收协定
其他
国际税收筹划
违法行为
合法行为