Global Tax Governance and Multilateralism Construction:Research on the Diffusion Mechanism of BEPS MLI
How to balance the differences in demands and capabilities of different countries is a challenge faced by the development of multilateral mechanisms.Taking the signing of the OECD/G20 Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting("BEPS MLI")as an observation window,this paper studies the realization degree and deepening path of multilateralism in global tax governance.By analyzing the diffusion process and results of anti-tax avoidance multilateral mechanisms under the world policy theoretical framework,this paper finds that although there is a gap between BEPS MLI and the demands of developing countries,external normative and coercion-based pressure may prompt developing countries to sign the convention;This paper further takes the specific provisions of hybrid mismatches and permanent establishment in BEPS MLI as an example to construct a network database of effective provisions,and uses the social network analysis method to explore the selection and implementation depth of the provisions of the signatories under the multilateral mechanism.It is found that BEPS MLI,as the most influential global anti-tax avoidance multilateral mechanism proposed by OECD/G20,the core organization of global tax governance,is not inclusive enough for developing countries,resulting in a gap between the breadth and depth of anti-tax avoidance policy diffusion and expectations.This paper helps to better understand the implementation of international anti-tax avoidance policies under multilateral mechanisms,and provides valuable references for China to advocate true multilateralism and better participate in global tax governance.
Global Tax GovernanceMultilateralismAnti-Tax AvoidanceMultilateral MechanismBEPS MLI
NETL
NSTL
万方数据
