全球化的背景下，跨国公司的跨国偷税漏税活动越来越成为各国政府和民众关注的焦点。从2012年开始，税基侵蚀与利润转移议题就进入当年的20国集团的议程之中，并在2013年的安塔利亚峰会上变成了一种联合行动。几年来，国际社会的合作已经取得了很多积极的进展。但是，要解决这个问题，仍然任重道远。
Under the globalized world，the tax dodge of Multinational Enterprises is a hot topic all over the world. Since 2012，addressing BEPS（base erosion and profit shifting）had entered into the agenda of G20 summit，and become a joint action in Antalya Summit in 2013. A lot of international cooperation along this direction already have achieved since then. However，there is a long way to go to address this issue.
