20世纪80年代以来,美国、加拿大掀起了大规模的减税运动,由于经济全球化和现代市场经济的普遍确立,由此引发了一场以减税为主要手段的国际税收竞争。在过了20多年之后的今天,各国经济已高度融合,课税行为影响度日益加深,国际税制表现出趋同性,国际税收竞争 Since the 1980s, the United States and Canada set off a large-scale tax-cutting campaign. As a result of economic globalization and the prevalence of a modern market economy, a tax-based international tax competition has been triggered. More than 20 years later, the economies of various countries have been highly integrated, the taxation activities have become increasingly influential, the international tax system shows convergence and the international tax competition