Legal Issues Of International Tax Coordination Study

Economic globalization is the trend of world economic development, all sovereign countries in the effects of globalization, gradually opening up their markets to participate in the world economic competition. In this context, the development of the international economy there are various constraints, the tax is one of the important levers and means. However, due to tax sovereignty of this country with a special attributes, countries in the tax treatment of international issues, it is extremely prudent, in international trade, international investment, such as the rapid development of today, the development of an international tax, and did not meet the development of the world economy. The tax impact of the international economy is becoming more obvious, the international double taxation, international evade tax vicious competition of the problem, a serious impediment to the development of economic globalization, but also damaging to the country's economic sovereignty. Therefore, it is imperative for the international coordination of tax revenue. However, the revenue is, after all, an expression of sovereignty, in the coordination of international taxation, will encounter many legal issues, such as whether there should be coordination, coordination of the sovereign will have a negative impact on the principles and means of coordination, etc. . This paper is one of the purposes of such a tax on international coordination of a full exposition and demonstration.In addition to the preamble and articles some concluding remarks, can be divided into five parts:The article is the first part of the coordinated international taxation outlined in this section, divided into four sections, one section is introduced by the international coordination of the connotation of revenue from the two aspects of generalized narrowly define clearly demonstrated in this paper the specific start scope. In the clear meaning, subsection 2 of section from the international economic trends and direction as well as tax impact on the international economy, international tax on the need for coordination was discussed, the first sub-section 3 of the overall coordination of international taxation faced by the the real contradictions and the possibility of agreement on, section 4, subsection focused on the current international revenue from the coordination of macroeconomic outcomes and the status quo on the broad study and discussion.The article highlighted the second part of the international coordination of tax revenue in the face of national sovereignty. National sovereignty is the essence of a country, any country can not carry out easily transferable. As national sovereignty within the framework of the state's tax sovereignty, the same challenge is not the absolute authority. But in the background of economic globalization, tax sovereignty also exposed many problems. There are three parts in this section, a section of the state's tax revenue as well as national sovereignty principle of the sovereignty of the specific meaning of the interpretation of national tax sovereignty clearly the essence of section 2 subsection is the state's tax revenue sovereignty and international coordination, that is, the national tax sovereignty and the contradiction between economic globalization caused by the tax coordination to solve some problems. This is the main part of the contents from three angles of the analysis: international double taxation issues, transnational corporations and international tax avoidance vicious tax competition issues. In this perspective the discussions of the three, the article basically followed the main line of this one, that is what is meant, what is the cause, as well as the harm caused by how kind to be discussed. Through this exposition that the traditional state tax sovereignty and the backdrop of economic globalization, there are indeed some contradictions, and any countries stick to their own national tax sovereignty, in turn, may jeopardize the country's sovereignty revenue. Therefore, the text of the first three sub-sections of the ultimate view of globalization under the principle of the sovereignty of national tax revenue development. Is described in the economic globalization, national sovereignty has been a new tax changes, the sovereign state in maintaining national sovereignty, taxation, we should insist on maintaining the flexibility and observe the principle of grams.The third part of the article deals with the principle of coordination of international taxation. Principle is the guiding coordination, it is necessary to attach importance to. Judging from the domestic tax laws of inspiration in the field of international tax law, it can be said that in the international tax area of coordination, fairness and efficiency can still be regarded as a principle to use. This section is divided into two sections, one section introduces the principle of fairness; No. 2 section introduces the principle of efficiency. In these two sections, the main idea is to solve the problem on the fairness and efficiency of the approximate meaning, and then in the international taxation area of coordination, for fairness and efficiency, it should be coordinated with the contents of several specific measures, strive to two fundamental principles of fairness and efficiency in the coordination of international taxation in the area of specific applications, clearly explained and understood.The article introduces the fourth part of the contents of the International Tax Coordination. On one, should first think of the current is already exist or may exist after tax coordination of the results achieved, the paper only in the traditional coordination of the tax jurisdiction on the basis of established tax policy, the tax system and tax administration three coordinated content. Similarly, this section is divided into three parts, Part 1 on the main section of the coordination of tax policies; No. 2 section on the coordination of the tax system; sub-section 3 of the coordination of the collection and management of taxes. In the three sections of the article, the main idea is to take the demonstration, the first of their meaning and importance of the exposition, and then their respective contains the specific content of the discussion, for example, in the coordination of tax policies, primarily for the Coordination channel targets in the coordination of the tax system, mainly as a specific tax for the goods tax, income taxes and the coordination of the world; coordination in the management of tax collection is targeted mainly in the areas of speaking against it.The fifth part of the article is mainly directed against international taxation means to achieve coordination discussions. At present, there are a number of tax coordinated manner, but currently the tax is not a coordinated manner to fundamentally resolve the issue of coordination of international taxation? In response to this situation, this part is divided into two sections, one section is the existing international tax assessment and coordinated manner, which is currently in the memory sector of the entire international taxation coordinated approach to the analysis of the advantages and disadvantages to see The current coordinated approach can solve existing problems; No. 2 in the main section by section 1 subsection believe that the current international coordinated manner, the results obtained should not be optimistic, theoretically proposed the establishment of an international tax cooperation, the establishment of a multilateral tax coordination mechanism guess. This sub-section from the possibility of the establishment of cooperative organizations, real contradictions and building international tax cooperation organizations form an organizational structure, the establishment of the institution to achieve the main objective, as well as its main mission, the international tax cooperation organizations of a general on the outline.Articles in the structure to take a unified premise, elaborated in the form of classification, a combination of the contrast, a variety of historical, and other law-related research methods and writing practices, in the coordination of international taxation few important legal issues were discussed, and Writing that the ultimate purpose of this paper through some of the major legal issues to resolve, to achieve international taxation eventually forming coordination mechanism to promote international economic globalization and the integration of healthy development.