日本、韩国：国际税收规则制定的参与者、应用的引领者  

Japan and South Korea: The Major Leaders of Formulating and Applying International Taxation Rules

作　　者：刘馨颖[1] 宋雁 

机构地区：[1]国家税务总局税收科学研究所,北京100038 [2]南京市国家税务局,江苏南京210001

出　　处：《国际税收》2016年第1期17-21,共5页International Taxation In China

摘　　要：日韩两国作为"二战"后成功追赶型经济体,在国际税收秩序调整中,不仅是国际税收规则制定的重要参与者,也是国际税收规则运用的主要引领者。两国在不断增强国际税收话语权方面的做法,有许多值得借鉴之处。As the two successful catch-up economies after the Second World War, Japan and South Korea are not only important participants for the formulation of international rules but also the major leaders for applying international taxation rules in the adjustment of international discourse platform and international taxation order. There are many successful practices of the two countries worth learning from regarding enhancing the discourse power in international taxation.

关 键 词：税收协定 预约定价安排 亚洲税收管理和研究组织 政府开发援助 

分 类 号：F811.4[经济管理—财政学]