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(21)

[42]OECD, “Action Plan on BaseErosion and Profit Shifting,” 2013, https://www.oecd. org/ctp/BEPSActionPlan.pdf.
[43]OECD, “Statement by theOECD/G20 Inclusive Framework on BEPS on the Two-Pillar Approach to Address theTax Challenges Arising from the Digitalization of the Economy,” January 2020, http://www.oecd.org/tax/beps/statement-by-the-oecd-g20-inclusive-framework-on-beps-january-2020.pdf.
[44]贾开：《“数字税”全球治理：双重挑战与未来变革》。
[45]例如，在征税权管辖方面，美欧征税范围、税收制度等存在差异；在最低税率标准方面，美欧之间和欧盟内部各国都有不同的税基计算标准。此外，各国过于关注规避“双重征税”问题，却忽视了“双重不征税”情形。参见茅孝军：《从临时措施到贸易保护：欧盟“数字税”的兴起、演化与省思》，《欧洲研究》2019年第6期，第72页。
[46]Holly Kathleen Hall,“Restoring Dignity and Harmony to United States-European Union Data ProtectionRegulation,”Communication Law and Policy, Vol. 23, No. 2, p. 145.
[47]该公约第8条提及“尊重公民隐私和家庭生活的权利”。参见Council of Europe, “Convention for theProtection of Human Rights and Fundamental Freedoms,”European Treaty Series, No. 5, November 4, 1950,https://rm.coe.int/1680063765。
[48]Council of Europe, “Conventionfor the Protection of Individuals with Regard to Automatic Processing ofPersonal Data 108,” October 1981, https://www.coe.int/en/web/ conventions/full-list/-/conventions/treaty/108.