国际税法学新论——兼论广义国际税法论的缺陷

国际税法体系与国际税法学体系是国际税法学基础理论研究中的两个基本范畴.国际税法的调整对象是国际税收协调关系.国际税法的渊源包括三个部分.国际税法的主体包括缔结或参加国际税收协定的国家、地区或国际组织.国际税法的客体是国际税收利益和国际税收协作行为.广义国际税法论的论据难以成立.广义国际税法论的矛盾与不协调之处主要表现在国际税法作为一个独立的部门法的地位难以确立;传统法学分科的窠臼难以跳出;对国际税法的调整对象、基本原则、法律规范、客体等问题的论述存在不协调之处.

On the New Theory of International Tax Law--On the Defects of Generalized International Tax Law

The system of international tax law and the system of the science of international tax law are the fundamental categories. The object of international tax law is the relation of international harmonizing. The sources of international tax law include three parts. The subjects of international tax law include the states, areas, and international organizations that concluded or joined the international tax conventions. The objects of international tax law are international tax interests and conducts of international tax cooperation. The arguments of the theory of generalized international tax law cannot stand by itself. The flaws of generalized international tax law theory include: the international tax law cannot exit as an independent apartment of law, the theory isn't apart from the traditional law science classes, there are many inconsistencies in the discuss about the regulating objects, fundamental principals, norms of law, and objects of international tax law.