国际税收

OECD范本是国际税收领域影响最深远的国际税收协定范本，其税收争议解决机制更是得到世界各国的认可。

OECD model is the most influential model in the field of international taxation , States usually refer to the tax dispute resolution mechanism .

国际税收竞争：一个具有时代特征的政策工具

International Taxation Competition : One Policy Tool Characteristic of the Time

随着经济全球化的推进，WTO将成为调节国际税收政策的主要机构。

With the development of economic globalization , it is an unavoidable tendency for the WTO to regulate international tax competition .

分析涉外税法与国际税收惯例、WTO的一些规则及相互冲突等问题，并对中国涉外税法及适用进行相应的一些改革，这对于达到与国际税收惯例及WTO规则的协调很有必要。

The paper analyzes these conflicts and proposes a reform on Chinese foreign tax law to coordinate a international tax convention and WTO regulations .

论OECD反有害税收竞争&兼论我国国际税收竞争对策

Study on OECD Counteracting Harmful Tax Competition & On the Countermeasure to International Tax Competition

国际税收竞争是伴随着跨国公司的兴起和FDI的流动产生的，是各国政府之间为了吸引FDI所采取的主动的或被动的税收优惠竞争。

Accompanied by the rise of transnational corporations and the flow of FDI , international tax competition is the tax preferences taken by governments to attract FDI .

我国加入WTO后，国际税收竞争对我国税收主权的完整、现行税制的效用以及税款的征收提出了挑战。

Upon being accepted by WTO , the completeness of taxation sovereign 、 the utility of present taxation system and the levy of taxation in China have met with challenges from international competition .

本文分析了国际税收竞争的正负效应，并给出了OECD关于有害税收竞争的规定。

This paper analyses the positive and negative effects of international tax competition , and provide OECD provision on the harmful international tax competition .

本文的创新点在于：①从一个新的视角来研究税收与FDI之间的相关性，在充分考虑国际税收竞争的前提下分析税收对FDI的外生作用机制；

The innovative points lies in : ( 1 ) Study the correlation between tax and FDI from a new visual angle and analyse the external function mechanism of tax to FDI under fully consideration of international tax competition ;

主要阐述了国际税收协定的产生过程及两个范本（OECD范本及UN范本）的产生，并重点论述了OECD范本的历史发展过程。

I have explained the process of origin of the international tax treaty and two models ( OECD model and UN model ), and have mainly described the historical evolution of OECD model especially .

本文研究的出发点在于考察国际税收竞争对FDI流动的影响。这对于我国准确把握国际直接投资环境，制定合理的税收政策具有十分重要的现实意义。

The starting point of the paper is to study the impact of international tax competition on FDI flows , which has important practical significance for our government to judge accurately the international direct investment environment and to establish a reasonable tax policy .

一家领先科技公司的高管表示，科技行业不太可能对抗这一举措，但他认为此举属单边行动，不会符合经合组织（OECD）仍在继续的对国际税收改革的考察。

One executive at a leading technology company said the industry was unlikely to fight the measure but described the move as unilateral action that went beyond a continuing OECD examination of international tax reform .

此外，在如何规范税收竞争这个问题上，也存在两种不同的思路：一是规范具体的竞争行为，这类似于OECD对国际税收竞争中有害税收竞争的具体判定标准的规定；

In addition , There are still two different trains of thought on how to standardize tax competition : First , normal and concrete competition behavior itself , this is similar to OECD 's regulation of competitive methods in international tax competition ;

使得有关国际税收的一些概念需要重新界定；

So some concepts on the international tax should be revised ;

论经济全球化下对国际税收竞争的法律规范

On Regulating International Tax Competition In the Age of Economic Globalization

国际税收竞争及我国税制改革研究

International Taxation Competition and Research on China 's Taxation System Reform

论网络经济时代国际税收新理念

On the New Concept of International Taxation during the Web Economy

分析了电子商务背景下的国际税收管辖权问题产生的经济、政治和法律方面原因；

Analyses the economic , political and legal reasons of the issue ;

国际税收情报交换中的保密问题研究

Study on the Confidential System of the Tax Information Exchange

论国际税收协定争议仲裁的法律特征

Discussion on the Legal Attributes of Tax Treaty Dispute Arbitration

规范国际税收竞争的法律原则评价；

Evaluation of legal principles of regulating international tax competition ;

国际税收竞争、效率与制度分析

International Tax Competition , Efficiency and an Analysis of Institution

论国际税收竞争与竞争性的中国税制

On International Tax Competition and the Competitiveness of China 's Tax System

国际税收竞争的焦点是公司所得税；

The focus of international taxation competition is the corporation income tax .

跨境电子商务对国际税收法律制度影响研究

Study on Effects of Transactional E-Commerce on Legal Regime of International Taxation

国际税收协调与我国的完善对策

International Tax Cooperation and Our Country of Perfect Counter plans

国际税收协调面临重重困难。

It is difficult to make the international tax coordination .

电子商务对国际税收规则的冲击及应对措施

The Impact of Electronic Commerce on International Taxation Rules and Countermeasures for It

概括出电子商务背景下的国际税收管辖权现状的三个特点；

Generalizes the three points of the international tax jurisdiction of the e-commerce ;

国际税收竞争对我国税收优惠制度选择的影响

The Influence of International Tax Competition Upon the Choice of Our Tax Preferences