自从OECD提出了有害税收竞争的国际合法性问题后,人们开始关注国家责任问题。国家未能履行国际税收义务应承担国家责任。在国际税收中,国家承担的国际义务主要来自税收条约,目前缔约国一方对缔约国另一方违反税收条约义务的主要救济措施是终止或暂停施行税收条约,但在某些情形下,追索违约国的国家责任可能是更合适的救济措施。 Since the OECD put forward the question of the international legality that is harmful to tax competition, people have begun to pay attention to the issue of state responsibility. The state should assume state responsibility for failing to fulfill its international tax obligations. In international taxation, the international obligations of the state are mainly derived from tax treaties. At present, one of the main remedies for one of the Contracting States that violates the tax treaty obligations is to terminate or suspend the tax treaty. However, in some cases, State responsibility may be the more appropriate remedy.