刘宏松、程海烨：跨境数据流动的全球治理：进展、趋势与中国路径(20)

[36]U.S. Department of Justice,“Promoting Public Safety, Privacy, and the Rule of Law Around the World: ThePurpose and Impact of The CLOUD ACT White Paper,” April, 2019,https://www.justice.gov/opa/press-release/file/1153446/download; The UnitedStates Department of Justice, “Division V-CLOUD Act,” March 21, 2018,https://www.justice.gov/dag/page/file /1152896/download.
[37]参见唐巧盈：《全球数字税：国际规则制定的新桥头堡》，《光明日报》2020年6月11日，第14版；贾开：《“数字税”全球治理：双重挑战与未来变革》，腾讯新闻网，2020年3月28日，https://new.qq.com/omn/20200328/20200328A0LFR800.html。
[38]Josse Drucker, “Google 2.4% Rate Shows How $60 Billion is Lost toTax Loopholes,” Bloomberg, October 21, 2010, https://www.bloomberg.com/news/articles/2010-10-21/google-2-4-rate-shows-how-60-billion-u-s-revenue-lost-to-tax-loopholes.
[39]中国信息通讯研究院：《全球数字经济新图景（2019）》，第6—7页。
[40]孙南翔：《全球数字税立法时代是否到来》，《经济参考报》2019年8月7日，第8版。
[41]Jim Tankersley, “U.S. Will Impose Tariffs on French Goods inResponse to Tech Tax,”The New York Times,July 10, 2020, https://www.nytimes.com/2020/07/10/business/us-will -impose-tariffs-on-french-goods-in-response-to-tech-tax.html.