多边税收协定：税收协定的未来发展

国际上现有的双边税收协定最终应发展到多边税收协定的形式。本身就是多边谈判结果的OECD税收协定范本可以作为多边税收协定的谈判基点；当今世界经济相互依赖性不断增强，国家更可能考虑他国的利益。世界主义可以作为多边税收协定的伦理基础，世界主义主张个人在本国边界以外寻求发展和完善。多边税收协定为此提供了更大的机遇。根据建构主义理论，多边税收协定有助于塑造缔约国集体主义身份以及世界主义文化。

Multilateral Tax Treaties:the Future Development of Tax Treaties

Bilateral tax treaties will finally evolves into multilateral tax treaties.OECD model itself is the result of multilateral negotiation,and it can serve as the focus point of multilateral tax treaties;the increasing economic interdependence among countries enables a country to take other countries' interests into account.Cosmopolitanism is the ethical foundation of multilateral tax treaties. Cosmopolitanism advocates individuals to seek development and perfection outside his or her own country,and multilater...