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Study Of National Tax Sovereignty

Posted on:2007-03-01Degree:MasterType:Thesis
Country:ChinaCandidate:T LinFull Text:PDF
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Globalization is a trait of our era. The communication in economy, politics and law takes a great impact on the basic form of international society and the domestic affairs of countries. The issue of international taxation is an important aspect of Global Issues. International taxation reflects the financial interest and the governmental intervention to economy and imposes an important influence on international investment and the distribution of financial interest. .The international tax law become multi-party and more complicate in its form instead of only allotting tax interest between two counties on the ground of globalization. While the development of international tax law has harmonized the collision of tax interest between counties, eliminating the obstacle of double taxation, the sovereignty of country is been challenging on many aspects. Due to the poor power in politic and economy and the historic factor, the developing countries are in the feeble position on the vindication of their own tax sovereignty. But the challenging can't be deemed as the vanishing of tax sovereignty. The tax sovereignty will be consolidated by the effective measures taken by countries while be challenged. The function and status of the principle of tax sovereignty as core basic principle of international tax law is been stressing. This paper discusses the function and status of the principle of tax sovereignty to international tax law in criterion and demonstration, dissertating the impact to the tax sovereignty on the ground of globalization, and open out the necessity, importance and the method in practice of vindicating the tax sovereignty of China.This paper is consist of four parts except the prolegomenon and conclusion:The first part expatiates the meaning and specialty of tax sovereignty in the sovereignty aspect. It is consist of four sections. The first section dissertates the concept of sovereignty historically, and the basic standpoint of China on sovereign. The second section dissertates the meaning of economic sovereignty. The third section dissertates the and specialty of tax sovereignty in the sovereignty aspect in economy, international law and the legal effectiveness. The last section discuss the criterion of scale the ability of vindicate the sovereignty.The second part discusses the function and status of the principle of tax...
Keywords/Search Tags:international tax law, tax sovereignty, impact and vindication
PDF Full Text Request
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