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国际税收竞争作为经济全球化在税收领域的产物,对各国税收环境、国际间资源配置、各国经济利益以及国际国内税收法律制度等都有着深刻的影响,各主权国家以及国际社会如何看待并采取积极措施应对,直接关系到各国的经济利益和经济的稳定发展。
As a product of economic globalization in the field of tax revenue, international tax competition has a profound impact on the tax environment in various countries, the allocation of international resources, the economic interests of various countries, and the legal system of international and domestic tax revenue. How do sovereign states and the international community view and take active measures? Measures to deal with, is directly related to the economic interests of all countries and the steady economic development.