在数字经济和供应链全球化时代背景下,公式分配法对国际税权划分规则的冲击日益明显。特别是以“国家间利润分配”为着眼的欧盟“共同统一公司税基”(CCCTB)提案,不仅打破了传统模式下某一国(地区)内公式分配适用的局限性,规避了税收筹划等实践问题,更是扩展了以利润分割法(PSM)为实践方案的税务机关的思路。同时,CCCTB提案也为中国“一带一路”国际税收政策实践提供了有益参照。 In the era of digital economy and supply chain globalization, the impact of the formula allocation law on the international tax rights division rules is increasingly obvious. In particular, the proposal of the EU-CCCTB that focuses on the “profit distribution among nations” not only breaks the limitations of formulating the allocation of a country (region) in the traditional model, but also avoids The practice of tax planning and other practical issues, but also to expand the profit division method (PSM) as the practical plan of the tax authorities ideas. At the same time, the CCCTB proposal also provides a useful reference for China’s “Belt and Road” international tax policy practice.