The Influences Of OECD On The International Tax Law System And The Recommendations

OECD , a very important organization, greatly contributes to the formation of the present international tax law system. The subject of international tax law should be composed of the domestic foreign -related laws and the international conventions, however, there hasn't been an international tax convention existing, as the close relationship between the tax and the interests of public finance. At present the most important international documents in such subject are the OECD model tax convention and the UN model tax convention, in which the former one came into being earlier and is more important.The thesis not only studies the OECD model tax convention and some important reports, but also makes a further research on the whole OECD international tax law system. It also gives a list of analyses and makes some advice to our country. The thesis is divided into 5 parts:Chapter 1: summary of the thesis .This part mainly gives a whole introduction to the OECD and the OECD model tax convention.Chapter 2: OECD's regulation of tax jurisdiction. This part mainly discusses the problem caused by the conflict of jurisdiction. After studying the difference between the two model tax conventions, the thesis gives some advisable advice.Chapter 3: OECD's cognizance on tax heaven. This part firstly gives the conception of tax heaven, and then introduces the 1998 report and 2000 report about tax heaven, at last gives out the author's advice on this problem.Chapter 4: OECD's reconsideration for tax sparing clause. This part firstly introduces the tax sparing clause and the practice of this clause in the whole world, then discuss the effects on the whole world by study the OECD report's reconsideration. At last is the author's advice.Chapter 5: OECD's cognizance on permanent establishment under E—commerce. This part firstly gives a summary of the principle of permanent establishment, then introduces that E—commerce came out and challenged the principle. Advised Article 5 of OECD model tax convention came into being and solved this problem to some degree. At last is the statement of our country should take.