Thirdly, the "over-separation" between the national tax law and international business accounting rule result in enhancement of the burden of taxation and the executive cost.

第三、税法与国际通行企业会计准则“过度分离”，税法规定背离企业经营规律，增加了企业税收负担和奉行成本。

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The objects of international tax law are international tax interests and conducts of international tax cooperation.

国际税法的客体是国际税收利益和国际税收协作行为。

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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.

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。

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On Sunday, Google's executive chairman Eric Schmidt defended his company, saying it had "always aspired to do the right thing", but added that "international tax law could almost certainly benefit from reform".

BBC: Apple 'among largest tax avoiders in US' - Senate committee

"These novel and unilateral theories of tax jurisdiction are both unprecedented and inconsistent with existing norms of international tax law and long-standing treaty commitments, " the groups argue in a letter to Algirdas Semeta, the EU tax commissioner.

CNN: US banks warn over planned EU 'Tobin tax'

Kaplan is a shareholder of the international law firm of Greenberg Traurig LLP and chair of its New York tax department.

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