目前，经济国际化已成为现代世界经历发展的一个最显著特征。经济国际化带来了税收国际化，由此产生了国际税收回题。为了解决退一问题，就必须对有关国家间的税收分配关系进行国际协调，其主要方式是缔结双边或多边的税收协定。目前国际上生效的避免双重征税协定已达600多个。 At present, the economic globalization has become one of the most salient features of the development of the modern world. Internationalization of the economy has brought taxation internationalization, which has resulted in a return to international taxation. In order to solve the problem of reintegration, the international coordination of tax distribution among the countries concerned must be carried out. The main method is to conclude bilateral or multilateral tax treaties. At present, the number of double-tax double taxation agreements in force in the world has reached more than 600.