全球税收治理主导权之争:联合国方案与OECD方案

The Struggle for Dominance in Global Tax Governance:The United Nations Solution vs.the OECD Solution

《在联合国促进包容和有效的国际税务合作》的通过,标志着联合国对OECD作为国际税收规则主要制定者的地位提出挑战,再次启动了这两个国际组织之间就全球税收治理的权力角逐。中国应秉承“人类命运共同体”理念,在深入参与制定并推进联合国税收框架公约的同时,继续积极参与OECD双支柱国际税收改革。此外,还要推进高质量共建“一带一路”打造更为紧密的区域性多边税收合作,并且关注中国“走出去”的企业可能面临的更加复杂多变的税收环境和不确定性风险。

The adoption of the resolution Promoting Inclusive and Effective International Tax Cooperation at the United Nations,which had been in preparation for several years,marks a challenge to the OECD’s position as the primary international tax rule-maker and has reignited the power struggle between these two international organizations over global tax governance.After reviewing the development,content,and significance of this resolution,this paper explores the prospects for the UN’s push for international tax cooperation.It suggests that China,upholding the concept of“a community with a shared future for humankind”,should not only actively participate in the drafting and promotion of the UN’s tax framework convention,but also continue its engagement with the OECD’s two-pillar international tax reform.Furthermore,China should advance high-quality cooperation with the Belt and Road Initiative to strengthen regional multilateral tax collaboration and address the increasingly complex and uncertain tax environment and risks that Chinese companies may face abroad.