国际税法的新发展与趋向

20世纪90年代以来,随着经济全球化浪潮的高涨,国际税法呈现出一系列新的发展与趋向。本文主要探讨:规制国际税收竞争行为的国际协调;经济一体化的发展与区域税收协调;国际税收协定网络的进一步拓宽;国际经济交易税收征管的加强;跨国电子商务国际税收问题的对策研究。

The New Development and Tendency of International Tax Law

With the rise of the economic globalization since the ninth decade of the twentieth century, international tax law presents new development and tendency. The main topics discussed in this paper include: the international harmony in regulating international tax competition, the development of economic unification and regional tax harmony, the enlargement of the net of international tax trea, the intension of tax collection and supervision to international transaction and the study on the tax issues to transnational electronic commerce.