旨在重塑公平合理国际税收秩序的全球性税改:BEPS项目国际税改启动十周年评述  

Global Tax Reform to Restore a Fair and Equitable International Tax Order:A Review of the 10th Anniversary of BEPS Project International Tax Reform

作　　者：廖益新[1] LIAO Yixin

机构地区：[1]厦门大学法学院

出　　处：《国际税收》2023年第12期3-12,共10页International Taxation In China

基　　金：国家社会科学基金重大项目“推动构建更加公正合理的国际税收治理体系”(项目批准号20AZD104)的部分研究成果。

摘　　要：进入21世纪后经济全球化和数字化的迅猛发展,以及全球政治和经济结构的变化,促就BEPS项目国际税改成为国际税法发展史上一次前所未有、规模空前的全球合作性反避税战略行动,形成一种国际法和国内法两翼并进的税改路径,尝试同步解决国际税收权益分配失衡和国际税收竞争两大核心问题。历时已有十年的BEPS项目国际税改虽然在健全完善国际反避税制度领域取得了明显的成效,但要实现重构公平合理的国际税收秩序的改革目标仍然任重道远。After entering the 21st century,the rapid development of economic globalization and digitalization,as well as the changes in the global political and economic structure,promote the international tax reform on the BEPS Project to become an unprecedented and large-scale global cooperative anti-tax avoidance strategic action in the history of international tax law,and form a tax reform path featuring both international law and domestic law,and try to solve the two core problems of international tax rights distribution imbalance and international tax competition simultaneously.Although the BEPS international tax reform,which has been lasting for ten years,has achieved obvious reform results in the field of improving the international anti-tax avoidance system,it is still a long way to realize the reform goal of restructuring the fair and reasonable international tax order.

关 键 词：税基侵蚀和利润转移行动计划 国际税收秩序 国际税收竞争 国际税改 

分 类 号：F810.42[经济管理—财政学]