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国际税权的国家主权性是产生国际间恶性税收竞争和国际逃避税的根源,要解决国际税收领域内这两大问题,有必要深入研究和借鉴关税自主权让渡的历史经验,对国际税权的国家主权性进行适度制衡,减少行使国际税权的负外部效应,最终实现世界各国共赢。文章最后提出我国国际税权行使路径的现实选择。
The sovereignty of international tax rights is the source of international vicious tax competition and international evasion tax. To solve these two major problems in the international tax field, it is necessary to deeply study and learn from the historical experience of the transfer of tariff autonomy, We will exercise appropriate checks and balances against the sovereignty of states and reduce the negative external effects of exercising international tax rights so as to eventually achieve win-win outcomes for all countries in the world. Finally, the article puts forward the realistic choice of the path of exercising international tax power in our country.