成就如果从1826年世界上成立第一个关税同盟(北德意志关税同盟)算起,税收国际协调至今已有170年的历史了,但这一领域的主要进展是从本纪特别是从二次大战后取得的。在所得税和一般财产税方面,作为国际协调机制的国际税收协定现已超过1000个;在关税和其他税收事物的全球性协调方面,关贸总协定作为基本的协调机制发挥着重要作用,其成员国由最初成立时的23个迅速增加的目前的103个;与此同时,以区域经济集团 Achievements The international coordination of taxes has been around 170 years from the establishment of the first Customs Union (North German Federal Customs Union) in 1826, but the major advances in this area have ranged from this quarter, especially from the Second World War After the acquisition. In terms of income taxes and general property taxes, there are now over 1,000 international tax treaties as international coordination mechanisms; GATT plays an important role as a basic coordinating mechanism in the global coordination of tariffs and other tax matters, and its members From the time of the initial establishment of 23 countries, the current 103 rapidly increased; at the same time, the regional economic group