Path Dependence in International Tax Order:Current Situation,Impact and the Way to Innovation
The international tax order is path-dependent in terms of substantial rules and governance model,which locks the international tax system and international tax governance model and can't effectively solve the problems and challenges arising from the modern business models.Path dependence on substantial rules makes the international tax system lag behind the development of business models and exacerbates the gap between the rich and the poor in the North and the South.Path dependence on governance models has made international tax governance disconnected from the reality of globalization,resulting in a certain degree of fragmentation between domestic and international tax systems,and an inability to curb race to the bottom.Therefore,although the relevant actors have been accustomed to the established institutional arrangements and governance model,it is crucial to break the path dependence of the traditional international tax order.
International tax orderPath dependenceInternational tax ruleAllocation of taxing rightsBEPS
NETL
NSTL
万方数据
