摘要：The article discusses the issue of international tax regime and the problems associated with the enforcing of corporate and individual income taxes. It also discusses the impact of corporate income shifting and individual tax evasion. It explains the importance of legitimacy and describes the dynamic that produces legitimacy traps. It suggests the checking of principle in order to solve the problem associated with international tax regime.
关键词：Taxation -- International cooperation; Income tax; Corporations -- Taxation; Income shifting (Taxation); Tax evasion; Legitimacy of governments
