School of Law, Anhui University of Finance and Economics, Bengbu, Anhui, 233030, China
All along, countries have been struggling with how to regulate international tax avoidance by multinational enterprises, but international tax avoidance is still a common phenomenon. In recent years, the digital economy has developed rapidly, contributing to the economic development of countries that cannot be underestimated, but at the same time, it has also created cheaper conditions for multinational corporations to implement tax avoidance. Under the digital economy, the whole transaction process of commodities presents characteristics such as virtual, hidden and overtime, and it is difficult to determine the object of transaction, the place of transaction and even the attributes of the transaction commodities, which makes the tax jurisdiction difficult to identify and the tax collection system lags behind, which increases the difficulty of tax collection by taxation authorities. Accordingly, the existing tax collection and administration system should be improved, the technological level and supervision level of the staff of taxation authorities should be improved, and international cooperation should be strengthened by participating in multilateral or bilateral agreements to jointly combat international tax avoidance.
Digital Economy; Taxation Object; International Tax Avoidance
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