International Legal Review of the Relationship between International Tax Law and National Tax Sovereignty: Theoretical Foundation and Development Practices

Abstract

By examining their theoretical basis and exercising practice relationship between national sovereignty and international tax law, it is demonstrated that the international tax law results from the coordination to exercise national sovereignty in the international law. Given the modern connotation of national sovereignty and exercising practices of international tax treaties in the international law, it is reasoned that “the international tax treaty is a kind of limitation or mitigation to national tax sovereignty” is a false pseudo-proposition; International tax regime has been established on the international law level and constitutes a part of customary international law, which is of great significance; No country has the law-making capacity or its national interest dives in the international law to change the existing international tax regime. Taking account of the exercise of the national tax sovereignty under the backdrop of the latest development practices in international tax law, it can be found that international tax cooperation makes the exercise of national tax sovereignty increase other than decrease; Countries’ intensive actions to safeguard their own international taxation interests strengthen the exercise of their national tax sovereignty; New international tax topics, such as Carbon tariff and environmental taxes, will accelerate law-making revolution of international law in the field of international tax law, and thus makes the exercise of national tax sovereignty to be unified.