论全球税收治理背景下习惯国际税法的演化与发展

On the Evolution and Development of Customary International Tax Law in the Context of Global Tax Governance

作为国际税法的渊源之一,习惯国际税法的构成要件包括国家实践和法律确信两大方面。传统的习惯国际税法规则是各国在长期的税收实践中逐步形成的,具有自发性、分散性和偶然性。但是,在当今全球税收治理背景下,习惯国际税法获得了新的发展机遇。一方面,全球税收治理促进了国际税收条约的发展和国际税收软法的勃兴,而这些渊源能够为习惯国际税法的存在产生证明作用。另一方面,全球税收治理能够推动各国形成普遍一致的国家实践和法律确信,从而促进习惯国际税法的产生。习惯国际税法一旦形成,将对各国产生普遍的法律约束力,而解决国际税收问题的需要和国际社会的公认是其效力的来源和依据。在当今税收条约主导、国际软法勃兴的全球税收治理机制中,习惯国际税法仍然具有不可替代的独特价值。

As one of the sources of international tax law,the constituent elements of customary international tax law include two aspects:state practice and legal certainty.The traditional customary international tax law rules are gradually formed in the long-term tax practice of various countries,which are spontaneous,decentralized and accidental.However,in the context of global tax governance,customary international tax law has gained new development opportunities.On the one hand,global tax governance has promoted the development of international tax treaties and the rise of international tax soft law,and these sources can prove the existence of customary international tax laws.On the other hand,global tax governance can promote the formation of generally consistent national practice and legal conviction in all countries,thus promoting the generation of customary international tax law.Once the customary international tax law is formed,it will have universal legal binding force on all countries,and the need to solve international tax problems and the recognition of the international community are the source and basis of its effectiveness.In today’s global tax governance mechanism dominated by tax treaties and flourishing international soft law,customary international tax law still has irreplaceable unique value.