试论国际税收竞争的法律后果

On Legal Consequences of International Tax Competition

伴随经济全球化的进程 ,国际税收竞争产生并日趋加剧。它是各国政府为最大化提供公共物品而引致的收入最大化行为与各国纳税主体的“搭便车”行为之间的冲突。这就决定了其主体的双重性与内容的混合性。文章即根据这些特征 ,从国际法和国内法二个层面分别论述国际税收竞争的法律后果 。

With the process of economic globalization,intemational tax competition has been initiated and increasingly developed.It's resulted from the conflict between government actions that aim at gaining the most revenue by providing the most public services,and individual taxpayer's actions of 'free pick-up',which determines the duality of subject and combining nature of substance.Accordingly,this article tries to discuss from the perspective of both international law and national law ,the legal consequences of international tax competition which can no more be ignored as a legal matter.