邻避原则与美国税法

The NIMBY principle and the US Tax Law

美国在对外关系中实行的邻避原则同样体现在其法律层面,作为一国经济主权重要组成部分的税收也充分体现了此原则。在国际税收领域,美国采取建构性单边主义,设立具有美国特色的税收制度并通过国际合作将之国际化,但同时保留对相关税收措施进行改进的权力,防止国际硬法所建构的全球治理限制美国自我治理能力。

The NIMBY principle adopted by the United States in its foreign relations is also reflected in its legal level.Taxation,which is an important part of the economic sovereignty of a country,fully embodies this principle.In the field of international taxation,the United States adopts constructive unilateralism,establishes a tax system with American characteristics and internationalizes it through international cooperation,while preserving the power to improve relevant tax measures to prevent global governance from limiting the capability of American self-governance.