On Regulating International Tax Competition In The Age Of Economic Globalization

In the late twentieth century, the process of economic globalization has become an unchangeable tide. On one hand, with its development, international tax competition has been initiated and pushed forward; on the other hand, its further development will be hedged and tortured by the increasing international tax competition. Serious legal consequences of international tax competition have been yielded at the level of both international law and national law, and it has become a legal issue at stake. So, how to deal with it from a legal normative perspective seems crucial and urgent.Up to now, seldom have the scholars done this work; and in practice , there remains some defects about the legal countermeasures to regulate international tax competition .However, this article tries boldly to explore the matter by way of legal norms, divided into five parts, that is, introduction of economic globalization and international tax competition; legal consequences of international tax competition; analysis of legal value in regulating international tax competition; evaluation of legal principles of regulating international tax competition; legal countermeasures to regulate international tax competition, hoping to open a new view for the theoretic study and produce some new ways for the working bodies.