国际税收征管协作是从程序法的角度,强调各国税务机关在税收征管措施方面进行合作。随着税收透明度建设、税基侵蚀和利润转移(BEPS)项目在全球的快速发展,国际税收征管协作呈现出新的趋势:协作模式从过去由各国基于某些国际组织的单个项目倡议而开展协作,发展成为先由各国领导人达成政治宣言,再由相关国际组织制定非强制性的原则依据和指导方案,然后各国参考或遵从这些原则和方案进行税收改革和 International tax collection and administration is from the procedural law point of view, emphasizing the tax authorities in various countries in tax collection and management measures to cooperate. With the rapid development of tax transparency, tax base erosion and profit transfer (BEPS) projects around the globe, international tax collection and management initiatives have shown a new trend: collaboration models have worked in the past with the collaboration of countries based on individual project initiatives of certain international organizations , Developed into the first by the leaders of all countries reached a political declaration, then by the relevant international organizations to develop non-mandatory principles and guidance programs, and then each country reference or follow these principles and programs for tax reform and