Research On The Legal Issues Of International Anti-tax Avoidance Cooperation

Multinational corporations play a pivotal role in the process of economic globalization,and the problem of international tax avoidance has also become a major issue in the field of international tax law.The implement of the international anti-tax avoidance cooperation is an important way to solve that problem.In the global governance background of tax base erosion and profit shifting,international anti-avoidance cooperation has reached a certain degree of consensus among national tax administration authorities,but also is facing many problems and challenges.On the basis of expounding the research background,research significance and current research situation of international anti-tax avoidance cooperation,this paper analyzes the legal concept,legal nature and legal forms of international anti-avoidance cooperation,and conducts legal principle analysis about the necessity of international anti-tax avoidance cooperation from three levels including the value choice of tax fairness principle and substantive taxation theory,the severe ordeal of tax base erosion and the limitations of unilateral legal regulation.Then this paper analyzes the legal dilemma faced by the international anti-tax avoidance cooperation from three perspectives of theoretical basis,legislation and law enforcement,and correspondingly puts forward the responsible tax sovereignty to make up for the non-cooperative defects of traditional tax sovereignty theory,"Bilateral-Regional-Multilateral" cooperative legislation system to ease the contradiction between the hysteretic nature of the anti-tax avoidance cooperation legislation and the diversification of transnational tax avoidance measures,the improvement of Tax Information Exchange Mechanism to deal with the dilemma of anti-tax evasion investigation caused by the obstacle to the exchange of tax information.Finally,according to China's economic development and legal practice,the paper makes legal suggestions from the international and domestic levels of China's participation in international anti-avoidance cooperation.The purpose of this paper is to clarify the legal concept and nature of international anti-avoidance cooperation,further to summarize legal problems and legal coping in the process of international anti-avoidance cooperation.The view is regarding responsible tax sovereignty as the theoretical starting point of international anti-avoidance cooperation,then building the "Bilateral-Regional-Multilateral" legislative cooperation system and improving Tax Information Exchange Mechanism to deal with the increasingly serious transnational tax avoidance problem through the multilateral international cooperation of anti-tax avoidance.