International Tax Competition And Harmonization Of Law In Research

Along with the deepening of economic globalization , the environment of international economy and trade has been changed. The economic globalization urged the emerging of international taxation competition International taxation competition is the behavior of government through which exert jurisdiction of tax revenue. And the behavior can promote the development of economy in the sovereign state. As the issue is concerned, the large-scale taxation reform of the world in the mid-1980s indicates that international taxation competition has become the basic form of promoting economy of modern taxation. The international mobility of capital is increasingly enhanced. In order to make foreign capital flow in , Many nations take taxation competition measures which cause the coming of international taxation competition. In 1998, the OECD launched a new assault on the secrecy of tax havens when it published a report entitled "harmful tax competition- An Emerging Global Issue," addressing "harmful tax practices" in both member and non-member countries. In order to prevent the negative action of taxation competition from damaging global tax revenue distribution relation, there should be a more effective and rational coordination model of international taxation competition.Starting from the point of view above, this paper studies international taxation competition and international coordination in the frame of law. The focus of this paper lies in analysis of international taxation and coordination of international taxation competition. In the first part , there is the summarize about international taxation competition. And then I analyzed several kinds of different concept on international taxation competition, and put forward the definition of international taxation competition. International taxation competition has various forms as eliminating tax rate, favorable tax system ,tax haven and ring fencing. And in the second part, I explore the theory about international taxation competition and coordination of...