Recently, it’s reported that, the App Inc.,the famous high-tech company, placed a large amount of cash overseas and distributed dividends to share holders through issuing bonds, in order to avoid tax payment in the United States. This report actually reveals that the digital economy caused great impact on the traditional international taxation theory, and many high-tech companies using new methods to reduce their tax payment.Many documents discussed impact of electronic commerce or royalties of intangible assets over tax rules. In fact, electronic commerce and royalties are only parts of platform for digital economy. Further exploration and research about international tax issues under digital economy background is an urgent task.This article uses several cases to prove the challenge to digital economy over international tax theory, sums up the major problems the international tax management faced, and finally submits corresponding suggestions from improving legislation, information integration, international cooperation and personnel training for future development.Eventually, I hope this research can provide reference and advice for other international tax issues through every effort I made. |