所谓国内(税收合作(internatical taxcooperation),又称国际税收协调(international tax coordination)一般是指主权国家的税务当局为消除国际双重征税或制止国际偷漏税而进行的双边或多边的协商或协调。不过,正如本文所要分析并指出的,国际税收合作的未来发展将突破这一传统性的定义,并赋予其新的内涵与外延。 国际税收是各国国家税收在国际范围内的延伸和重迭,既涉及到一国的国家主权和税收权益,又影响到生产要素的国际流动和国际经济的发展,因此它是 The so-called domestic (internatical taxcooperation), also known as international tax coordination (international tax coordination) generally refers to the bilateral or multilateral consultations or coordination of the tax authorities of sovereign countries to eliminate double taxation or stop the international tax evasion. However, as the paper analyzes and points out, the future development of international tax cooperation will break through this traditional definition and give it new connotation and denotation.Industrial taxation is an extension and overlap of international taxation in different countries, It involves not only the national sovereignty and tax rights of a country, but also the international mobility of the factors of production and the development of the international economy. Therefore, it is