国际税收监管协作的新发展:以美国《海外账户税收合规法》的推行为中心

发布时间：2018-06-10 07:01

本文选题：《海外账户税收合规法》 + 监管协作　；参考：《环球法律评论》2014年03期

【摘要】：《海外账户税收合规法》(FATCA)的推行体现出金融全球化时代美国通过单边域外管辖强化国际金融及税收监管协作的立场。此种做法正逐步为多国所接受,表明其已经与双边和多边合作一样,成为税收监管协作的一种模式。FATCA以信息监管为中心,以经济利益为威慑,试图以单边域外管辖打破双边及多边合作在税收信息交换方面不力的困境,在实践中灵活采取共同而有区别的类型化策略。其虽有争议和风险,但客观上促进了税收监管协作的发展。FATCA关于主权豁免问题的规定也具有重要的规则示范效应。我国应尽快与美国启动双边谈判并颁行自己的FATCA,力求在新一轮的国际税收监管协作中占据主动。
[Abstract]:The implementation of the overseas account tax Compliance Act (FATCA) reflects the position of the United States to strengthen the coordination of international financial and tax supervision through unilateral extraterritorial jurisdiction in the era of financial globalization. This approach is gradually being accepted by many countries, indicating that it has become, like bilateral and multilateral cooperation, a model of collaboration in tax regulation. FATCA is information-centred and deterred by economic benefits, This paper attempts to break the dilemma of bilateral and multilateral cooperation in the exchange of tax information by unilateral extraterritorial jurisdiction and to adopt common and differentiated typological strategies flexibly in practice. Although it is controversial and risky, it promotes the development of tax supervision and coordination objectively. The regulation on sovereign immunity of FATCA also has an important rule demonstration effect. China should start bilateral negotiations and issue its own FATCA as soon as possible with the United States in order to take the initiative in the new round of international tax regulation and cooperation.
【作者单位】：对外经济贸易大学法学院;
【基金】：对外经济贸易大学学科建设专项经费资助对外经济贸易大学中央高校基本科研业务费专项资金支持(批准号:14YQ10)
【分类号】：D996.3

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