1999年12月9日，美国国内收入署（IRS）和乔治·华盛杨大学合办的第12届国际税收学会年会中，经合组织（OECD）财务部部长、著名国际税收专家杰弗里·欧文斯成新千年税收征管作长篇演说，其中有许多新观点，摘要如下：从税收角度看，经济全球化的主要特征如下：1．全球网络和信 On December 9, 1999, at the 12th Annual Meeting of the International Tax Institute organized by the U.S. Internal Revenue Service (IRS) and George Washington University, the chief financial officer of the Organization for Economic Cooperation and Development (OECD), renowned international tax expert Jeffrey In his long speech at the New Millennium Tax Collection Administration, John Owens made many new ideas. The summary is as follows: From a tax perspective, the main features of economic globalization are as follows: 1. Global Network and Letter