【摘要】 对于全球化的影响的讨论涉及经济、政治、文化等多个领域,全球化对国际税收制度的影响也受到多方关注。通过引入相关的全球化理论,考察国家、纳税人在全球化影响下的行为模式来分析全球化对国际税收制度的影响。更多还原

【Abstract】 The impact of globalization on international taxation has been a hot topic in either academic field or practice.With introduction to the theory of globalization,this thesis is going to make a detailed analysis of the topic through observing governments and tax payers’ behavior under the effect of globalization.更多还原