全球税收治理中的多边法律工具创新:基于《BEPS多边公约》视角的分析  

Innovations of Multilateral Legal Instruments in Global Tax Governance:An Analysis from the BEPS MLI Perspective

作　　者：李娜[1] LI Na

机构地区：[1]华东政法大学国际法学院

出　　处：《国际税收》2023年第2期53-63,共11页International Taxation In China

摘　　要：《BEPS多边公约》是国际税法领域第一个工具型多边公约。本文描述了该公约的创制过程,分析了其机制的创新性和局限性。本文认为,该公约创制中所遭遇的价值选择困境和所进行的机制创新十分具有代表性,其中的经验教训可作为今后全球税收治理中继续创制新法律工具的借鉴和参考。本文还提出了若干改进建议,以回应实践中全球税收治理项目的法律工具需求,并为理论界研究国际造法问题提供不同的视角和方法。This paper describes the development process of the BEPS MLI,the first multilateral convention created as a tool in the field of international tax law.The paper analyzes the creativeness and limitation of its regimes,and argues that the value selection dilemma encountered in the creation of the BEPS MLI and the institutional innovations are representative,which could be used as reference for the creation of new legal instruments in future tax governance.And the research conducted in this paper will not only respond to the needs of legal instruments in global tax governance projects in practice,but also provide different perspectives and approaches for theoretical research on international law-making issues.

关 键 词：全球税收治理 多边法律工具 BEPS多边公约 

分 类 号：F810.42[经济管理—财政学]