Research On The International Division Of Tax Jurisdiction Under The Background Of The Digital Economy

As the product of the information age,the digital economy has become the mainstream form of trade in the near future,the active factor that promotes trade flows,and the important driving force of world economic development in the near future.The division of International taxation jurisdiction is the key element of international tax allocation,which directly related to the assignment of trading revenue in the international trade.And it also ensures all the normal operation of the administrative functions of the state.Because of its liquidity,secretiveness and virtual sex etc,digital economy challenges the classification principle of source jurisdiction and resident tax jurisdiction,aggravates the BEPS risk,and leads to the reorganization of the distribution pattern of taxation power.The article analyses the problems and challenges of the current international tax rules in the era of digital economy through Apple,Google,Gartner Ireland and some typical cases of multinational companies model.It is mainly elaborated from the criteria of the establishment,the income,the ownership of profit,the identity of the taxpayer and the principle of "independent trading".The paper sorts out the international experience of dealing with tax problems of digital economy of the OECD,the EU,the United States,France and other international organizations or countries.China should grasp the chance of the development of digital economy.Combined with current situation that our country is in the primary state and and there are loopholes in the tax laws,We should draw lessons from international tax law reform theory and practice experience to from perfecting legislation,deepen international cooperation,promote national voice and strengthen tax talents construction,perfect the tax industry regulation and service,etc.This paper puts forward some perfect ideas to defend our country's tax benefit.