Research on Global Tax Governance under the Background of Digital Economy
Jingyi Yang,
Xiaoyang Guo,
Yang Shen
Abstract:<p style="text-align: justify;"><span lang="EN-US" style="font-size: 14pt; font-family: 'times new roman', times, serif;">Under the background of digital economy, global tax governance has become one of the important topics in today's world development and change. In recent years, new challenges, such as tax base erosion and profit transfer, and the imbalance of cross-border tax source division, have become prominent, forcing the reform of international tax rules and the reshaping of international … Show more
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