Knowledge of Tax Law I: Concepts and Principles of International Tax Law

the concept and principles of international tax law (understanding)

(I) the concept of international tax law

international tax law refers to the sum of legal norms that adjust the relationship between foreign-related tax collection and payment and tax distribution between countries in the process of coordinating relevant taxes between the state and the international community.

the important source of international tax law is international tax treaty, the most typical forms of which are "OECD model" and "United Nations model", and its main contents include ① tax jurisdiction, ② international double taxation, ③ international tax avoidance and anti-tax avoidance.

(II) Basic principles of international tax law

1. Principles of national tax sovereignty

2. Principles of fairness in international tax distribution

3. Principles of international tax neutrality.