On Legal Consequences of International Tax Competition.

试论国际税收竞争的法律后果。

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Smart nations are treating international tax competition as an opportunity, not a threat.

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。

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The international tax competition has its positive effect and its negative effect as well.

国际税收竞争既有其正面效应，亦有一定负面效应。

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Finally, unlike old companies, young tech companies were designed from the very beginning to play with international tax competition and bring down their taxes to the lowest level, thus making painful and risky business restructuring unnecessary.

FORBES: Corporate Tax 2.0: Why France and the World Need a New Tax System for the Digital Age

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.

ECONOMIST: All together now | The

But at the same time he wants to set up international tribunals to rule on unfair tax competition, for example, or health standards.

ECONOMIST: Globalisation