国际税收关系

对外直接投资形成的国际税收关系，可以用0、1、2三个数字来形象地加以描述。

We can use the number " 0,1,2 " to illustrate vividly the international tax relationship of FDI .

尤其是经济全球化使得国际税收关系发生了深刻变化，一国税收主权受到了严峻的挑战。

Especially , economic globalization makes international tax relations have undergone profound changes . The Tax sovereignty of a country is challenged severely .

而有别于传统商务的电子商务的出现，已使现行税收制度和一些规定不适用或不完全适用于电子商务，并涉及国际税收关系和国内财政收入等一系列有关税制和税收征管的问题。

Different from traditional commerce , the appearance of electronic commerce had made the current tax system and some rules completely or partially inapplicable , and also refers to a series of problems on tax system and its management patterns , such as international and internal relations of revenue .

国际税法的调整对象是国际税收协调关系。

The object of international tax law is the relation of international harmonizing .