国际税收国与国之间经济交往中所发生的税收分配关系。国际税收是国家税收发展到一定经济阶段的产物。税收本是一国政府凭借政治权力对其管辖范围内的纳税人的收入所进行的一种强制性课征、在相当长的时期内,这种征纳关系被严格地限制在一国范围之内。二次大战后,经济生活日益向国际化发展。商品货物、人员劳 Tax Distribution in International Economic Transactions between Countries. International tax revenue is a product of the state’s tax development to a certain economic stage. Tax revenue is a mandatory tax levy imposed by a government on the income of taxpayers within its jurisdiction by virtue of its political power. For a long period of time, this tax collection relationship is strictly limited to one country Inside. After the Second World War, economic life increasingly developed to an international level. Commodity goods, staff labor