Research On Developing Trend Of International Taxation In 21～(st) Century

International tax convention is a kind of agreement which avoids double taxation of earning and capital and prevents taxation dodging and tax evasion. It has ptayed an important part in prevention on double taxation and promotion of development of international economic. The quantity of bipartite tax convention on base of model for paiting of double tax convention has reached 2000 at present, on the other hand, it also becomes important law support of international trade and investment.In 1990's people is used to describing developing trend of world economy raised by capital extension and technological progress with this word that is economic globalization. After entering 21st century the extent of economic globalization is rising and international economic relation and political relation is more complicated, as a result a series of new international tax problems appear and these problems produce many challenges and impulsions on existing rules of international taxation law. Facing these challenges and impulsions, pertinent countries actively adjust their rules of tax law and some international organizations establish a series of new rules of international tax law which become new pulse of development of international tax law and exert a significant influence on international tax law.Then what is the material trend and pulse of international taxation convention in 21st century?This article is trying to forecast the trend and pulse on base of understand the history of international taxation convention and research on international economic background. At the same time what should China do as a relative developed developing country? This article must solve the problem by learned discoursing.This article is made up of five chapters.Chapter one. The content is fundamental theories of international taxation convention. The author expounds definition, sort, content, legal signs and legal effect in order to lay a solid foundation for the whole thesis.Chapter two. In this chapter the author conclude some developing roles by research on history of international taxation convention. These conclusions laid theoretical andlogical groundwork for forecasting of trend of international taxation convention.Chapter three and four. These two chapters are the core of this article. In chapter three, the central content is general trend of international taxation convention which includes network, duration, model, function, principle of forecasting of convention. Chapter four is mainly about forecasting of details of convention.Chapter five. In this chapter the author is trying to find out that how our country should deal with new international tax problems under new international tax environment and background to stick up for tax benefit of our country.