自动税收情报交换如何成为新的全球标准

发布时间：2018-06-10 02:40

本文选题：税收情报交换 + 税务机关　；参考：《国际税收》2015年08期

【摘要】：正一、概述随着全球化进程不断加深,跨境活动日益普遍,税务机关需要并肩共事,确保纳税人向正确的辖区缴纳金额正确的税款。在全球化的财务制度下,纳税人例行管理跨境财务事项,而税务机关却无法突破国境限制进行税务管理。这样的财务制度,只有在税务机关紧密合作的前提下,才能行久致远。国际税收合作的一个重要方面是提高税收透明度,具体而言,就是交换税收情报,应
[Abstract]:First, as globalization deepens and cross-border activity becomes more widespread, tax authorities need to work side by side to ensure that taxpayers pay the right amount of tax to the right jurisdictions. In the global financial system, taxpayers routinely manage cross-border financial transactions, but tax authorities can not break through the border restrictions to carry out tax administration. Such a financial system, only in the tax authorities close cooperation under the premise of long-term far-away. An important aspect of international tax cooperation is to improve tax transparency. Specifically, the exchange of tax information should
【作者单位】：经济合作与发展组织(OECD)税收政策和管理中心国际合作与税收管理处;广东省地方税务局科研所;
【分类号】：F811.4

【相似文献】