A Study On Legal Mechanism Of International Cooperation For Resisting Harmful Tax Competition

With the continuous development of economic globalization and information technology, the harmful tax competition issues in the field of international tax has become a global focused issues.At present,many countries are mainly through domestic anti-avoidance legislation as well as a signed the bilateral or multilateral tax agreement to resist the harmful tax competition, no matter in cooperation breadth or depth still need to further strengthen, thus the legal mechanism of international cooperation for resisting harmful tax competition needs to be perfected and be restructured.Therefore, when study legal mechanism of international cooperation for resisting harmful tax competition,this dissertation can put forward the fundamental route of restructuring the legal mechanism through analysising the condition of structure and implementation.This dissertation apply comparison and analysis, case analysis, theory with practice and economics researching methods to enhance the scientific nature, rationality and rigorous nature of the legal mechanism of international cooperation for resisting harmful tax competition.The first chapter analyzed the historical progress of resisting harmful tax competition.It announces the source,history and current situation of resisting harmful tax competition.This is the logical starting point of studying legal mechanism of international cooperation for resisting harmful tax competition.The second chapter puts forward that the structure of legal mechanism of international cooperation for resisting harmful tax competition.Firstly,the author announces the present situation of anti-avoidance legislation,such as the CFC legislation,the transfer pricing legislation and the capital reduction legislation.Secondly, the author respectively announces the Northern Europe Convention,the Command of Mutual Support and Model of Exchanging Tax Information and article26of OECD Model Tax Convention on Income and on Capital.These four legal documents are the legal basis to strengthen tax transparency and information exchange cooperation in the field of international tax.The third chapter mainly analyzes the implementation of legal mechanism of international cooperation for resisting harmful tax competition.First,the author analyzes the current implementation condition. Second,the author announces the lawless obstacle and legal obstacle.The fourth chapter puts forward that the legal mechanism of international cooperation should be restructured.Firstly,the author analyzes the development dilemma of the legal mechanism of international cooperation.Secondly,the author puts forward the basic principles of restructuring the legal mechanism of international cooperation.Thirdly,the author puts forward the basic routes of restructuring the legal mechanism of international cooperation.Epilogue part puts forward the prospect of perfecting the legal mechanism of international cooperation for resisting harmful tax competition.