| From 1990s on, as the big boost of information science and technology, great changes has take place in commercial field. International enterprises either conduct virtual synergy for better distribution of global resources, or conduct E-commerce online, which change the style of traditional commerce, and take new challenges to international taxation.Aiming at international taxation interests problems under globalization and based on the status quos of recent research and practice on international taxation interests' protection, basic problems of international taxation interests'protection are initially analyzed, the foreign laws in this field are summarized, present the domestic legislation and the weaknesses, and proposed the conception of legislation of domestic international taxation interests'protection.Firstly, the basic concept and inclusion of international taxation interests is presented, the effects of economic globalization on international taxation interests' protection are described, and the disciplines and ways of international taxation interests' protection are studied.Then the legislations in U.S., EURO, other developed countries, and Mexico and international organizations are summarized with regard to international taxation interests'protection. Furthermore, the international taxation treaties and domestic legislation in China are reviewed, and the corresponding problems are discussed.Lastly, the basic conception are presented to protect Chinese international taxation interests, including strengthening the research on legislation of E-commerce, improving the legal restriction against taxation treaties abuse, building countermeasures against tax avoidance port and capital-weakening in China, enhancing the development of domestic anti-avoidance environment, and reinforcing international cooperation and coordination. The results could provide beneficial reference to protect our international taxation interests with legislation more effectively.
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