电子商务的浪潮席卷全球，但同时也对传统的税收法律制度提出严峻的挑战，这已引起国际税收理论界和实务界的关注。 在国际税收协定中，所得的分类规则对于确立相关所得的来源地及征税权划分和归属具有重要的意义。然而，电子商务中交付系统及全球信息高速公路上可交付的产品 The wave of e-commerce has swept the world, but it also poses a severe challenge to the traditional tax law system, which has attracted the attention of the international tax theory and practice circles. In the international tax treaty, the classification rules obtained are of great significance to the establishment of the source of the relevant income and the division and attribution of the taxation right. However, e-commerce delivery systems and deliverables on the global information highway are