| 1. | But in open economy , the release of control of foreign exchange and capital , the internationalization ( integration ) of capital market enable the capital ’ s free flow in and out a certain country , this means the taxation policy of capital import country a may seem very special to capital export country b ’ s , and makes the taxation system that is simply based on territorial jurisdiction infeasible . while making a specific taxation policy , all the countries must refer to both territorial jurisdiction and global jurisdiction or more jurisdictions ( with the exception of few countries )
认为在其他投资环境因素相同的条件下,税收是影响外国直接投资的重要因素,同时强调了非税因素在国际资本流动中的重要性;各种税收优惠政策,有利有弊,各国在不同发展阶段,应根据国情采取不同的优惠方式;国际社会通过制定法规和加强国际合作进行税收协调,防止恶性税收竞争,共同维护国际投资环境的秩序是非常必要的。 |
