博士生专场邀请函|“国际税收格局变革：中国与世界”国际会议
The Invitation to the Doctoral Session ofthe International Conference "The Changing Landscape of International Taxation: China and the World"
Dear Ph.D. students working in the field of international tax,
We are pleased to invite you to attend the international conference “The Changing Landscape of International Taxation: China and the World” on October 30-31, 2026 (a description of the conference is attached below). The conference is hosted by Zhongnan University of Economics and Law, organized by International Law School, Zhongnan University of Economics and Law.The conference agenda and themes were jointly designed by Professors Jinyan Li, Rick Krever, Xiaojing Cui, Jingxian Chen and Yuan Liu. Conference presenters include prominent Chinese and international tax scholars and policymakers. The Doctoral Session is scheduled for October 31.
尊敬的各位从事国际税研究的博士研究生：
我们诚挚邀请您参加将于2026年10月30日至31日举办的“国际税收格局变革：中国与世界”国际会议下设的博士生专场（会议介绍详见下文附件）。会议由中南财经政法大学主办、中南财经政法大学8455线路检测官网承办。会议议程与主题由李金艳、克雷·弗里克、崔晓静、陈镜先、刘渊等共同设计。会议主讲嘉宾涵盖国内外知名税收学者与政策制定者。博士生专场拟定于10月31日举行。
Your presentation will be at the Doctoral Session, which aims to provide a platform for emerging scholars to engage with cutting-edge developments in the field and exchange ideas with leading tax experts. This session will feature up to six (6) presentations (in English only) and each presentation will receive constructive feedback from a panel of experts. Outstanding papers may be selected for publication in a conference volume by an international publisher or in International Taxation in China (CSSCI).
您将在博士生专场展示您的研究成果。本专场旨在为青年学者搭建交流平台，助力其追踪领域前沿动态，与顶尖税收专家开展学术对话。该专场将至多设置6场学术报告（仅英文），每场报告将获得专家小组的建设性点评意见。优秀论文可被推荐至国际出版社或中文核心期刊《国际税收》（CSSCI）出版会议论文集或发表。
If you are interested in presenting your work, please submit by May 31, 2026 a tentative title of your presentation and an abstract (about 600 words) in English to liuyuan@zuel.edu.cn. Decisions will be made and notified shortly.Specific details of the conference will be available in the summer.
有意进行报告者，请于2026年5月31日前，将报告暂定题目及约600词的英文摘要发送至邮箱：liuyuan@zuel.edu.cn。我们将尽快做出决定并通知你们。会议具体细节将于夏季公布。
We encourage you to take advantage of this valuable opportunity and would be happy to answer any questions that you may have.
诚邀各位把握此次宝贵机会，竭诚为您解答任何疑问。
Kind regards,
此致
School of International Law, Zhongnan University of Economics and Law, China
中南财经政法大学8455线路检测官网
附件：会议介绍
The Changing Landscape of International Taxation: China and the World
An International Conference at Wuhan on Oct.30-31, 2026,Hosted by Zhongnan University of Economicsand Law.
2026年10月30日至31日 国际会议 中国·武汉 中南财经政法大学主办
The landscape of international taxation was designed in the 1920s—40s during the first and second world wars and redesigned through BEPS 1.0 and BEPS 2.0 during the global financial crisis and COVID-19 pandemic. Its legitimacy and efficacy are increasingly in doubt, especially from the perspective of countries in the Global South. The foundational pillars of the international tax system are shaken by new ways of earning international income in a digital economy and by the lack of meaningful collective action among sovereign states. New pillars of taxation are either failing (in the case of Pillar 1) or facing difficulties in implementation (Pillar 2).
国际税收体系框架形成于20世纪20至40年代的两次世界大战期间，在国际金融危机与新冠疫情期间，经税基侵蚀与利润转移（BEPS）1.0和2.0行动计划得以重塑。该体系的合法性与有效性日益受到质疑，尤其在发展中国家视角下更为突出。数字经济下跨境所得的新型获取模式、主权国家间缺乏有效集体行动，动摇了国际税收体系的核心支柱。新税收支柱要么实施受阻（支柱一），要么面临落地困境（支柱二）。
As a rising geopolitical and economic power and a member of G20, China has played a role in BEPS 1.0 and BEPS 2.0 but has not implemented either Pillar 1 or Pillar 2. China has also supported the work of the United Nations to transform the international tax system towards a fairer allocation of taxing rights to capital-importing countries. However, China’s views are often not publicly accessible in English. To increase more cross-border exchange of knowledge, views and perspectives about key international tax issues, this Conferenceintends tobring Chinese and international (Australia, Canada, India, Italy, New Zealand, South Africa, UK and USA) speakers together.
中国作为新兴地缘政治与经济大国、二十国集团（G20）成员，参与了BEPS 1.0与2.0行动计划，但尚未实施支柱一与支柱二。中国同时支持联合国推动国际税收体系改革，助力税收管辖权向资本输入国更公平分配，但中国相关观点的英文公开信息较为有限。为深化围绕国际税收核心议题的知识、观点与视角的跨境交流，本次会议拟邀请来自中国及其他国家和地区（澳大利亚、加拿大、印度、意大利、新西兰、南非、英国、美国）的主讲嘉宾共同参与。
暂定议程
Opening Ceremony 开幕式
Keynote Speech 主旨演讲
Panel 1: Shifting Paradigm 第一单元：范式转型
Panel 2: Rethinking some fundamentals 第二单元：若干基础问题再思考
Panel 3: An Impossible Trinity, Dilemmas and Single test of Value Creation? 第三单元：不可能三角、困境与价值创造单一判定标准？
Panel 4: Pillar One and Transfer Pricing 第四单元：支柱一与转让定价
Panel 5: Taxing Cross-border services and Data 第五单元：跨境服务与数据税
Panel 6: Living with Pillar 2 第六单元：适应支柱二
Doctoral Session 博士生专场
审核人：黄志慧
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