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公平被认为是国际税法的基本原则之一。本文认为,公平作为国际税法的基本原则,是实然和应然的统一、规则和价值的统一。明白这一点,国际税法中公平问题的复杂性才能得以充分展开。跨国税收征纳关系中的公平和国际税收分配关系中的公平作为国际税法公平问题的两个方面有一定的独立性,但也存在密切的联系,它们都可以在三个层次上进行探讨:形式公平、税收分配公平和社会公平。随着经济全球化和网络技术的迅速发展,如何实现国际税法中的公平面临一些新的挑战。
Fairness is considered as one of the basic principles of international tax law. This paper argues that fairness, as the basic principle of international tax law, is the unification of the real and the due, the unification of rules and values. To understand this, the complexity of the issue of equity in international tax law can be fully realized. The fairness in the cross-border tax collection and the fairness in the international tax distribution have some independence as the two aspects of the international tax-law fairness issue, but there are also close connections. All of them can be explored on three levels: Form Fair, fair tax distribution and social equity. With the rapid development of economic globalization and network technology, how to realize fairness in international tax law faces some new challenges.