电子商务的兴起威胁着输入 国和输出国之间的税收平衡，现存的国际税收原则面临巨大的挑战，居民和常设机构等原则的实施往往不是导致双重征税就是引起税收真空的产生，因而，在电子商务的新形势下，如何重建国际税收分配的新秩序，同时又不危及现行国际税收体系，是国际社会迫 The rise of e-commerce threatens the tax balance between importing and exporting countries. The existing international tax principles are faced with enormous challenges. The implementation of the principle of residents and permanent establishments is often not caused by double taxation, which is the cause of tax vacuum. Therefore, Under the new situation of e-commerce, how to rebuild the new order of international tax distribution without jeopardizing the current international tax system is the imperative of the international community