国际税收制度国际法部分的形成——国际税收协定范本与总体平衡方案的产生

Formation of International Law Section of International Tax System:Generation of International Model Tax Convention and Overall Balance Scheme

为协调国与国之间的跨境税收分配问题,国际社会从20世纪20年代开始制定国际税收制度的国际法部分,即国际税收协定范本。1928年国际联盟发布了全球首个避免双重征税和偷逃税的税收协定范本,开始形成国际税收制度的总体平衡方案,奠定了跨境税收规则的基本框架。国际商会与国际联盟在构建国际税收协定范本的过程中发挥了主导作用。中国参与了全球首个国际税收协定范本的制定,是国际税收制度的缔造国之一。

In order to coordinate the cross-border tax distribution,the international community began to formulate the international law section of the international tax system in the 1920s,that is,the international model tax convention.In 1928,the League of Nations published the world's first model tax convention for the avoidance of double taxation and tax evasion,which formed the overall balance plan of the international tax system and laid down the basic framework of cross-border tax rules.The International Chamber of Commerce and the League of Nations played a leading role in the construction of the international model tax convention.As one of the founding countries of the international tax system,China participated in the formulation of the world's first international model tax convention.