OECD经合组织：2025年加强简化以促进税收确定性和增长：经合组织提交给G20的报告（英文版）

Taxation of cross-border business activity is inherently complex for taxpayers and governments. Taxpayers operating across borders must understand, comply with and bear the consequences of the interactions of multiple sovereign tax systems. Governments drafting rules that deal with taxation of cross-border income need to consider the impact of the interaction of multiple tax systems on taxpayer behaviour and on their tax base. This inherent complexity can be mitigated by effective internation