国际税收竞争是指在经济全球化的作用下，各国（地区）政府通过降低税率，增加税收优惠，甚至实行避税制模式等方式，以减少纳税人的税收负担，从而吸引国际流动资本，促进本国经济增长的国际经济行为。国际税收竞争最早表现在关税方面，所得税的国际竞争是第二次世界大战以后 International tax competition means that under the action of economic globalization, governments of all countries (regions) reduce the tax burden on taxpayers by reducing tax rates, increasing tax incentives, or even adopting tax avoidance models to attract international liquid capital and promote domestic Economic growth of international economic behavior. International tax competition was first manifested in the tariff, the international competition in income tax is after the Second World War