国际税收竞争实际上是各国在税收领域进行的一场博弈,博弈分析的结果告诉我们:要消除有害税收竞争,靠单个国家是不可能顺利实现的,必须通过国际组织来协调解决。因为成员国有限且多为发达国家,故而由经合组织和欧盟协调国际税收竞争具有先天的缺陷。尽管由联合国来协调国际税收竞争问题可以充分维护各国尤其是发展中国家的主权,但是,这种思路最大的缺陷是将可能面临政治上的困难而无法推动。由于WTO具有比经合组织和欧盟更广泛的成员方,发展中国家的利益能在其中得到更好的保护。而且,WTO规则事实上已经涵盖并禁止经合组织认定的多数形式的有害税收竞争。所以,目前比较现实可行的思路是将国际税收竞争的协调与规制问题放在WTO协定的框架内解决。 The international tax competition is actually a game conducted by various countries in the field of taxation. The result of the game analysis tells us: To eliminate harmful tax competition, it is impossible for a single country to be successfully implemented and must be coordinated through international organizations. Because member countries are limited and mostly developed countries, the coordination of international tax competition by OECD and the EU has inherent defects. Although coordinating the issue of international tax competition by the United Nations can fully safeguard the sovereignty of all countries, especially developing countries, the biggest flaw of this kind of thinking is that political difficulties can make it impossible to promote this issue. As WTO has a wider membership than the OECD and the EU, the interests of developing countries can be better protected. Moreover, the WTO rules in fact cover and prohibit most forms of harmful tax competition identified by the OECD. Therefore, the current realistic thinking is that the issue of coordination and regulation of international tax competition should be solved within the framework of the WTO agreement.