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在《后坎昆时代的国际税收研究》一文中,邓力平教授详尽分析了后坎昆时代的经济全球化进程和国际税收关系的发展趋势,认为国际税收关系与经济全球化一样,将在曲折甚至挫折中发展,国际税收竞争与协调的发展仍然是今后国际税收关系的主要表现形式,各国将进一步改革自身税制,越来越多的国际经贸投资纠纷都与主权国家税制设置和税收政策运用有关。邓教授还给广大国际税收研究人员提了一些中肯的建议供参考,特别强调要加强同与国际税收相关的其他交叉领域如国际会计的联系,以进一步拓宽国际税收研究的视野。
In his post-Cancun International Tax Study, Professor Deng Liping analyzed in detail the process of economic globalization and the trend of international tax relations in the post-Cancun era. He pointed out that international tax relations, like economic globalization, will be subject to twists and turns and even The development of setbacks, the development of international tax competition and coordination are still the main manifestations of international tax relations in the future. All countries will further reform their own taxation system. More and more international economic and trade investment disputes are related to the establishment of taxation system and the application of tax policies in sovereign countries. Professor Deng also gave some pertinent advice to international tax researchers for reference. In particular, he emphasized the need to strengthen links with other cross-cutting fields related to international tax revenue, such as international accounting, so as to further broaden the horizons of international tax research.