国际税收治理从双边到多边的演进:新格局、新挑战及新趋势  

Evolution of International Tax Governance from Bilateral to Multilateral: New Landscape, Challenges and Trends

作　　者：罗秦 Qin Luo(不详)

机构地区：[1]上海立信会计金融学院

出　　处：《国际税收》2021年第1期20-26,共7页International Taxation In China

基　　金：2019年教育部人文社会科学一般项目“新一轮世界减税背景下提升中国税制竞争力研究”(项目批准号:19YJA700062)的阶段性研究成果。

摘　　要：本文在对国际税收治理基本内涵进行分析的基础上,回顾国际税收治理从双边治理到多边治理格局的演进过程,重点分析2013年BEPS行动计划以来国际税收治理新格局下治理平台、治理内容、治理机制与治理秩序的变化,提出为应对当前国际税收治理面临的税收单边主义、逆全球化等现实挑战,国际税收治理应在全球经济治理中发挥更多作用,并应聚焦数字经济税收问题,以区域性税收治理助力国际税收治理新格局形成。Based on the analysis of basic concepts of international tax governance, the paper reviews the evolution of international tax governance from bilateral to multilateral. Then the paper focuses on the analysis of the changes of the governance platform, contents, mechanism and order under the new landscape of international tax governance since the launch of the BEPS Action Plans in 2013. Finally, the paper proposes that the international tax governance should play more roles in global economic governance, focus on tax issues arising from digital economy and facilitate the formation of new landscape of international tax governance with the help of regional tax governance, in order to address the challenges such as tax unilateralism and anti-globalization faced by current international tax governance.

关 键 词：国际税收治理 全球经济治理 税基侵蚀和利润转移 国际税收合作 数字经济 

分 类 号：F810.42[经济管理—财政学]