引言 当前国际税收秩序的确立主要是由经济合作与发展组织 (0ECD)范本和联合国 (UN)范本确立的。前者强调发达国家的利益，后者则维护发展中国家的权益。它们都是在传统工业经济时代形成的，有着许多共同点，在处理国际税收事务中形成了许多惯例。知识经济时代的来临特别是国 Introduction The establishment of the current international tax order is mainly established by the OECD model and UN model. The former emphasizes the interests of developed countries while the latter protects the rights and interests of developing countries. They are all formed in the era of traditional industrial economy and have many things in common. They have formed many routines in handling international tax matters. The advent of the era of knowledge economy, especially the country