About this paper

The reason why BEPS attracts so much attention is that the globalized world economic development in new liberalism steps into a huge economic deliemma; the OECD countries trapped in public fiscal crisis created the concept of BEPS and make relevant strategy to cope with; however, the design for technical strategy of the trotting concept based on pure internatioanl level cannot overcome the fundamental economic imbalance; therefore, the developing path of opening-source style to reforge the state taxation sovereign and reconstruct international taxation order by new authoritarianism may come to be an inevitable trend worldwide; but there might be some path-guiding advantage for the social and economic developing path of the Chinese mode and also critical opportunity for self-improving.

Reference

Cao Mingxing. BEPS Strategy: Is It an Assembly Signal for New Authoritarianism to Reconstruct International Tax Order?[J]. International Taxation, 2014(7): 16-20.