For example, multinational corporations use methods like transfer pricing (book-keeping of goods, services, and resources transferred between a single company’s branches or subsidiaries) to minimize tax liability on their profits from international operations. Corporate taxpayers take advantage of discrepancies in rules and rates, choosing to do business in countries with more favorable – or lax – tax regimes.
全球化还有利于合法避税。比如，跨国公司利用转移定价（对同一公司各分公司或子公司之间的商品、服务和资源转移的簿记）的方式实现国际营业利润税负的最小化。公司纳税人利用规则和税率差异，选择在税法最有利（或最宽松）的国家做生意。