试论国际税收竞争的法律后果。
国际税收竞争既有其正面效应，亦有一定负面效应。
The international tax competition has its positive effect and its negative effect as well.
然而，近年来国际税收竞争的影响却一直存在争议。
However, the effect of international tax competition has been debated fierce in recent years.
聪明的国家把国际税收竞争当作是一次机遇而不是一个威胁。
Smart nations are treating international tax competition as an opportunity, not a threat.
本文分析了国际税收竞争的正负效应，并给出了OECD关于有害税收竞争的规定。
This paper analyses the positive and negative effects of international tax competition, and provide OECD provision on the harmful international tax competition.
本文从国际税收竞争基本概念入手，明确国际税收竞争与有害税收竞争的区别与联系。
The paper clearly defines the differences and connections between international tax competition and the harmful tax competition by starting with the basic conception of international tax competition.
在第三段，国际税收竞争的负面影响将被讨论，并将在下面的段落中讨论的正面影响。
In paragraph three, the negative effect of international tax competition will be discussed and the positive effect will be discussed in the following paragraph.
本文结合世界资本所得的实际课税政策，研究了国际税收竞争下的资本所得课税问题。
This dissertation studies capital income taxation under international tax competition with the consideration of actual capital income taxation system.
我国加入WTO后，国际税收竞争对我国税收主权的完整、现行税制的效用以及税款的征收提出了挑战。
Upon being accepted by WTO, the completeness of taxation sovereign, the utility of present taxation system and the levy of taxation in China have met with challenges from international competition.
国际税收竞争在国际法层面上和国内法层面上都产生了严重的法律后果，已成为一个不可小觑的法律问题。
Serious legal consequences of international tax competition have been yielded at the level of both international law and national law, and it has become a legal issue at stake.
无法依照针对银行监管和打击金融犯罪的标准对逃税和税收竞争问题上定下国际标准，利率与税率上的不一致就是其原因。
This is why there is no international standard on tax evasion or tax competition along the lines of international standards on bank regulation or fighting financial crime.
税收协调可以避免国际重复征税和偷漏税问题，可以避免过度税收竞争，在当前形势下进行国际税收协调的必要性和重要性日益凸显。
Tax coordination can avoid double taxation, tax evasion and excessive tax competition, so the necessity and importance of the international tax coordination are increasing under the current situation.
而且，国际竞争加剧了对税收水平以及分担社会保险费用对劳动力成本影响的担心。
And international competition promotes concern about both levels of taxation and the effect of social insurance contributions on Labour costs.
出口退税制度是一项出口税收激励机制，由于它鼓励各国出口货物的公平竞争，现已成为通行的国际惯例。
The export tax rebate system is an export tax incentive, because it encourages the export of goods fair competition, which has been the prevailing international practice.
出口退税是一项出口税收激励机制，由于它鼓励各国出口货物的公平竞争，现已成为通行的国际惯例。
Export refund is an export tax promotion mechanism, as it encourage fair competition of country's export goods, it has became vulgate international tradition.
出口退税是一项出口税收激励机制，由于它鼓励各国出口货物的公平竞争，现已成为通行的国际惯例。
Export refund is an export tax promotion mechanism, as it encourage fair competition of country's export goods, it has became vulgate international tradition.
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