建立国际税收组织防范与化解国际税收风险

Setting up International Tax Organization to Prevent and Resolve International Tax Risk

近年来,在经济全球化的大背景下,提供国际税收协调等全球公共产品以化解国际税收风险已经成为必然趋势。本文从全球公共产品的视角,分析了建立国际税收组织对防范与化解国际税收风险的重要性,并就建立国际税收组织相关原则、职责等问题进行了探讨。

In recent years, it has become an inevitable tendency under the context of economic globalization to provide global public goods as international tax coordination, so as to resolve international tax risk. From the perspective of global public goods, this paper analyzes the significance of setting up international tax organization for preventing and resolving international tax risk, and then makes an exploration into the issues as principles and responsibilities of setting up international tax organization.