I“一带一路”背景下的国际重复征税问题研究摘 要随着 2013 年“一带一路”战略的提出及实施，为我国和“一带一路”战略的沿线各个国家带来了新的机会，推动了经济全球化一体化深入发展。在“一带一路”背景下研究国际重复征税问题可以促进“一带一路”战略的实施推进，因为“一带一路”背景下中国和沿线国家的国际重复征税问题呈现的是，在带领我国与沿线国家经济发展的同时又因税收管辖权而重复征税的问题抑制了两国之间合作的螺旋式发展的相互作用，所以在“一带一路”背景下针对国际重复征税问题进行研究有着极大的意义。本篇论文主要通过归纳与梳理各国对国际重复征税问题研究已有的研究成果，提出自己的见解及看法。结合我国“一带一路”战略，提出在“一带一路”背景下我国该如何面对协调国际重复征税。本篇论文主要是通过先引出国际重复征税概论再由此延伸到国际重复征税在“一带一路”背景下出现的原因，以及因此出现的问题现状和它带来的影响，对此提出相关建议。关键词：“一带一路”战略，国际重复征税，税收协定IIResearch on international double taxation in "One Belt And One Road" cooperationAbstractWith the proposal and implementation of the "One Belt And One Road" strategy in 2013, it has brought new opportunities for China and countries along the "One Belt And One Road" strategy and promoted the in-depth development of economic globalization and integration. Under the background of "area" all the way to study international double taxation problems can promote the implementation of the strategy of "area" all the way forward, because all the way "area" under the background of China and along the country's international double taxation problem is, in leading our country along with the development of national economy at the same time because of the tax jurisdiction and double taxation problem of inhibition of the spiral development of cooperation between the two countries interaction, so under the background of "area" for international double taxation problem study has great si...
