Research On Legal Problems Of International Taxation Convention

International taxation convention, a basic form harmonizing the international taxation relation with a history of more than a hundred years, now is facing many challenges in the globalization of economy. Research on the foundation theories is essential to meet the requirement of the development of world economy.This paper, beginning with the concept and legal characteristics of taxation convention and ending at legislation and practice of China, consists of five parts: firstly it looks into the possibility of global convention on taxation, then makes a comparison of OECD model and UN model, part three and four study the implementation of taxation convention in the concerned countries and abuse and anti-abuse of taxation convention. Finally, it fixes attention on the principle and law of China.This paper is finished on basis of analysis, induction, comparison and adoption of papers and works of many scholars, at the same time my own standpoints are brought up with some suggestions to benefit our country in signing and implementing outward taxation convention of China. Unavoidably some mistakes could have been included in the paper, please each teacher is not stingy to correct.