About this paper

In the process of global economic integration, international tax competition and coordination is not only a struggle for national interests, it also impacts governmental macro regulation and in the end matters in the competition of development path. The outbreak of financial crisis has made globalization face obstacles, and international tax competition and coordination are facing the problems of the rising of unilateralism, difficulty in slowing down of tax competition, the disparity in the discourse of international taxation, and the fast growth of tax coordination for new regionalization and globalization; with this, the strengthening of the study on international taxation issues shall, first by basing on long-term coordination strategy identify the

integration points of different economic schools in the international taxation field, strengthen the strategy of "structural response" and "non-tax response" in light of the short-to-medium-term situation, and build professional think tanks for multilateral cooperation representing the interests of developing countries in the process of promoting the "Belt and Road" Initiative, so as to highlight the advantages of the socialist tax system with Chinese characteristics and to lift the world economy out of the historical difficulties.

Reference

Cao Mingxing, Du Jianwei. Seeking the Truth from the Source, Seeking Common Ground While Reserving Differences: Latest Development and Improvement Path of International Tax Competition and Coordination [J]. International Taxation, 2019(1).