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本文详细介绍了1998～2006年之间OECD有害税收竞争项目整个进展过程,并对有害税收竞争项目进行评估。最后,结合我国实际,提出了完善我国涉外税收政策体系的建议。
This article describes in detail the entire progress of OECD harmful tax competition projects from 1998 to 2006 and evaluates the harmful tax competition projects. Finally, according to the reality of our country, we put forward suggestions on how to perfect our foreign tax policy system.