Study On The Legal System Of EU Coordination In Tax

The economic globalization has not only been enlacing and furthering. Economic relations among countries, but also complicating the distribution of tax between them, which is gradually bringing about more and more international conflicts and collisions intax. Thus, it entails the strengthening of international coordination in taxation. And, what is the theoretical basis on which to conduct international coordination? What are therestricting factors in practice? What a prospect do we face? AH of the questions call for aconsiderable study. As the economic globalization is out of an unbalanced structure ofthe world economy, it is important for us to promote a balanced development of theworld economy by way of international harmonization in tax. Moreover, it is of practicalimplication and of special importance to make China's economy fit into the world by regulating China's current tax policy and systems. In line with the above considerationsand based on the theories of international economics, public finance, and taxation, I have, theoretically and practically, macrocosmically and microcosmically, chronologically andsynchronically, made a comprehensive and systematic study about international tax coordination and presented my opinions and proposals on the subject.