国际税法特征之探析

本文主张广义国际税法学说，认为国际税法是调整涉外税收征纳关系和国际税收分配关系的法律规范的总和；并主要从国际税法的调整对象、客体、主体、法律规范的构成和原则等方面，比较分析了国际税法与邻近法律部门相区别的特征所在。

On the Characteristics of International Tax Law

This article advocates the theory of international tax law in a broad sense,and defines the international tax law as the total of legal norms regulating the collection|payment relation of national taxation involving foreign elements and international distributive relation of taxation;then compares the jural department of international tax law with the related ones,and analyzes the characteristics of international tax law from the following aspects:object of legal regulation,subject composition and principles of legal norms,etc.