摘要
近年来,在经济全球化的大背景下,不断通过税收协定加强国际税收协作成为必然。本文以国际税收协作的重要作用为基础,分析了国际税收协作的法律基础(即双边、多边税收协定),并对当今最新的国际税收协作发展趋势作一阐述,最后对如何加强我国国际税收协作谈了些看法。
It is a recent trend to enhance international tax cooperation through tax treaties against the background of economic globalization.Based on the significance of international tax cooperation, this paper analyzes the legal basis of international tax cooperation： bilateral and multilateral tax treaties, sets forth the latest trends of the development of international tax cooperation, and eventually brings out some proposals on how China shall strengthen international tax cooperation.
出处
《涉外税务》
CSSCI
北大核心
2009年第9期34-38,共5页
International Taxation In China
基金
国家社科基金项目"国际税收协作机制研究"(批准号:07CJY055)的部分相关成果
关键词
经济全球化
国际税收协作
税收情报交换
税收征管互助
Economic globalization International tax cooperation Tax information exchange Assistance in the tax collection
