美英国际税收话语权:抢抓“规则始创红利”

Experiences of the U.S. and U.K. regarding International Discourse Power in Taxation: "Creating Rules Always Brings Profits"

英国和美国作为当前国际税收话语权的主导者,在创立规则、建立机制、有效执行等方面积累了不少成功的做法。本文对这些经验进行了梳理,以期对我们认识如何掌握国际税收话语权提供借鉴。

As the prevailing leaders regarding the discourse power in international taxation,the U.S. and U.K.have obtained successful experience in rule creation,mechanism construction and effective enforcement.This paper analyzes their experiences and provides references on how to acquire discourse power in international taxation.