With the development of Chinese internet enterprises,overseas mergers and acquisitions have become an effective method to occupy overseas markets and enhance the global discourse power of enterprises.In the process of cross-border mergers and acquisitions,enterprises are increasingly emphasizing the role of tax planning in it.Therefore,based on the case of XT Company's acquisition of Finnish S Company in 2016,this article believes that XT Company has certain tax planning issues in the process of overseas mergers and acquisitions.Through this case,this paper hopes to provide some suggestions and ideas for the tax planning scheme design of cross-border mergers and acquisitions of internet enterprises,help enterprises achieve profit maximization,and promote the application of tax planning in cross-border mergers and acquisitions.