论经济全球化下对国际税收竞争的法律规范.pdf

Abstract Inthe twentieth late of century,theeconomic process globalization an hasbecome tide．On one its hand，with unchangeable development， tax been international has initiatedand forward；on competition pushed theother further willbe andtortured hand，its developmenthedged by tax the international increasing competition．Serious legalconsequences ofinternationaltax havebeen atthelevelofboth competitionyielded lawandnational hasbecomea issueat international it law,and legal deal itfroma normative seems to with stake．So，how legal perspective and crucial urgent． to havethescholarsdonethis in Up now,seldom work；and aboutthe to remainssomedefects countermeasures practice，there legal internationaltax regulate competition． the articletries to matter of However,thisboldlyexplore byway into ofeconomic five norms，divided