国际税收合作“不可能三角”:OECD与联合国税改的困境与进路  

An Impossible Trinity of International Tax Cooperation:Dilemmas and Pathways for OECD and UN Tax Reforms

作　　者：张志勇[1] 李巧郎 韩霖 高阳 ZHANG Zhiyong;LI Qiaolang;HAN Lin;GAO Yang

机构地区：[1]国家税务总局中国税务杂志社

出　　处：《国际税收》2025年第4期3-12,共10页International Taxation In China

摘　　要：当前,受二十国集团(G20)委托、由经济合作与发展组织(OECD)牵头实施的“双支柱”国际税改遭遇重重困境,以联合国为平台开展的国际税改虽取得实质性进展,但亦因美国的退出而前景不明。本文从国际税收合作角度提出“不可能三角”理论框架,即在国际税收合作中,有效性、包容性和自主性三者之间无法同时兼顾;进而运用这一理论框架构建OECD和联合国税改困境的底层逻辑,并为百年国际税收规则形成发展历程提供国际税收合作角度的理论注解。在此基础上,本文聚焦联合国税改,提出妥善权衡“不可能三角”关系的改革进路建议。本文认为,在未来国际税改进程中,应秉持多边主义、长期主义,不同时期优先考虑“不可能三角”的不同顶点,实现“三角”的动态平衡,以此推动多边国际税收合作机制的逐步完善。Currently, the Two-Pillar international tax reform led by the OECD under the G20 mandate faces numerous challenges, while the tax reform initiated by the UN, despite achieving substantive progress, has an uncertain future due to the withdrawal of the United States. From the perspective of international tax cooperation, this paper proposes the theoretical framework of the “Impossible Trinity”, arguing that effectiveness, inclusiveness, and autonomy cannot be achieved simultaneously.Using this framework, the paper analyzes the underlying logic behind the dilemmas of OECD and UN tax reforms and provides a theoretical interpretation of the evolution of international tax rules over the past century. Focusing on UN tax reforms, the paper proposes pathways to balance the “Impossible Trinity” relationship. It argues that future international tax reforms should uphold multilateralism and long-termism, prioritizing different vertices of the “triangle” across different phases to achieve dynamic equilibrium, thereby promoting the gradual improvement of multilateral international tax cooperation mechanisms.

关 键 词：国际税收合作 国际税改 国际税收规则 经济合作与发展组织 联合国 “不可能三角” 

分 类 号：F810.42[经济管理—财政学]