国际税法是调整国际社会各主权国家税收法律之间因冲突而产生的税收分配关系的法律规范之总和,是各国政府在国际税收领域内的行为规范,是衡量一国政府在国际税收领域内税收行为是否合法的标准和依据。目前,这一概念已在税收理论界人士和实际工作者中取得共识。但关于国际税法的范围,即其所包括的具体规范内容,理论界尚存在着不同的看法。对国际税法包括国际条约、国际协定、国际惯例中调整税收法律关系的实体性规范和冲突性规范及国内税法中的冲突性规范,大家的意见基本一致。而对国际税法是否包括国内税法中具有涉外因素的实体性规范,则争论激烈,观点各异。一种观点认为国际税法是国际法的组成部分,是调整国家间税收分配关系的准则,不能包含任何国内实体法的内容。另一种观点则认为国际税法已进入一个新的历史阶段,即 The international tax law is the sum of the legal norms regulating the tax distribution relations arising from the conflicts between the tax laws of sovereign countries in the international community. It is the code of conduct of all the governments in the international tax field and the measure of a country’s tax revenue in the international tax field Whether the behavior is legal standards and basis. At present, this concept has reached consensus among tax theorists and practitioners. But there is still a different view on the scope of international tax law, that is, the specific norms it contains. The opinions of all people are basically identical to the substantive and conflicting norms in international tax law, including international treaties, international agreements, and international practices, as well as the conflicting norms in domestic tax laws. Whether the international tax law includes substantive norms with foreign factors in domestic tax law is very controversial and varies in opinions. One view is that international tax law is an integral part of international law and a guideline for adjusting the tax distribution among nations and can not include the content of any substantive domestic law. Another view is that the international tax law has entered a new historical stage, that is