经济全球化背景下，国际税收关系中出现了一系列的国际税收新问题。这些新问题对现有的国际税法规则提出了种种挑战和产生了各方面冲击。面对这些挑战和冲击，有关国家为维护其自身税收权益，积极调整其税法规则，有关国际组织结合其组织活动目标，制定一系列的国际税法新规则，成为当前国际税法发展的新动向，并有可能对将来国际税法的发展产生深远影响。 Under the background of economic globalization, a series of new international tax issues have emerged in the international tax relations. These new issues present various challenges to the existing rules of international tax law and have created various aspects of their impact. Faced with these challenges and shocks, the relevant countries have formulated a series of new rules of international tax law in order to safeguard their own taxation rights and interests, actively adjust their tax rules, and relevant international organizations, in combination with their organizational activities, have become the new trend in the development of international tax law. It may have a far-reaching impact on the future development of international tax law.