摘要
"全球税收治理"是国际税收的新选择。全球税收治理从国际税制的单一对象及单向约束内容转变为国际法与国内法多元协调治理,形成国内立法——双边协议——多边协调的全球治理体系,因而是国际税法新研究内容。而全球税收治理并非是简单治理概念问题,也不是全球治理在某一领域具体问题,其强调税收和税制是全球问题需要全球安排和国际法意识过程。
Global tax governance is to cope with international tax issues. As the international tax systemis changing from a single one to a more diversified one by combining international and domestic laws, a unilateral-bilateral-multilateral global tax management system has been developed based on national legislation,bilateral agreement and multilateral coordination. The global tax management system is neither a simple concept of governance nor a concrete problem in governance, but a global issue stressing international coordination and the consciousness of international law.
出处
《辽宁大学学报（哲学社会科学版）》
2016年第3期18-22,共5页
Journal of Liaoning University(Philosophy and Social Sciences Edition)
基金
2016年辽宁经济社会发展重点项目"新型城镇化财税法律政策研究"(2016lslktzdian-03)
关键词
国际税制
国际税法
全球税收治理
国际法律意识
international tax
international tax laws
global tax governance
the consciousness of international law
