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The EU Tax Review Magazine is an academic and practical discussion platform dedicated to the field of European taxation. It provides a space for tax experts, scholars, policy makers, and those interested in EU tax policies and practices to exchange ideas and research results. This magazine covers multiple aspects of EU tax policies, including but not limited to tax reform, tax issues for multinational corporations, and the impact of tax policies on the economy and society.

The background of the magazine is closely related to the EU tax environment, especially considering the rise of the digital economy in recent years and the new characteristics of the global economic development model, the international tax environment and international tax cooperation are facing new challenges. For example, the OECD is advancing the BEPS 2.0 Action Plan, while the EU has also launched new tax plans that echo the G20/OECD discussions on global tax reform and represent new trends in future international tax cooperation.

《歐盟稅務(wù)評論雜志》是一個專注于歐洲稅務(wù)領(lǐng)域的學(xué)術(shù)和實(shí)務(wù)討論平臺。它為稅務(wù)專家、學(xué)者、政策制定者以及對歐盟稅務(wù)政策和實(shí)踐感興趣的人士提供了一個交流思想和研究成果的空間。該雜志涵蓋了歐盟稅收政策的多個方面，包括但不限于稅制改革、跨國公司的稅務(wù)問題、以及稅收政策對經(jīng)濟(jì)和社會的影響等。

雜志的背景與歐盟稅務(wù)環(huán)境緊密相關(guān)，特別是考慮到近年來數(shù)字經(jīng)濟(jì)的崛起和全球經(jīng)濟(jì)發(fā)展模式的新特點(diǎn)，國際稅務(wù)環(huán)境和國際稅務(wù)合作面臨新挑戰(zhàn)。例如，經(jīng)合組織正在推進(jìn)BEPS 2.0行動計(jì)劃，而歐盟也推出了新的稅務(wù)規(guī)劃，這些規(guī)劃與G20/OECD對全球稅收改革的討論相互呼應(yīng)，代表著未來國際稅務(wù)合作的新趨勢。

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