论所得税的国际竞争朱青国际税收竞争是指有关国家为了使本国的税收制度与他国保持一致，而单方面采取的一种税收制度调整，有时也称其为税收的非合作性国际协调。国际税收竞争最早表现在关税方面，所得税的国际竞争是二战以后才开始的，一些发展中国家为了吸引外资，竞相... On international competition in income tax Zhu Qing International tax competition refers to a tax system adjustment unilaterally adopted by the countries concerned to make its own tax system consistent with other countries and sometimes also referred to as non-cooperative international coordination of tax revenue. International tax competition first appeared in tariffs, the international competition of income tax began after World War II, some developing countries in order to attract foreign investment, competing ...