从税收情报交换协议到政府间协议

发布时间：2018-07-03 07:51

本文选题：税收情报交换 + 外国金融机构　；参考：《国际税收》2015年08期

【摘要】：美国FATCA法案制定的初衷,在于使其成为外国金融机构不受本国政府干预下,直接向IRS报告的一种自动情报交换制度。然而,这一过于激进的单边行动带来诸多问题,最终在实施过程中演变为一种基于政府间协议的双边自动情报交换方式。丧失其设计意图后的FACTA法案,其高额实施成本将难以赢得国际普遍认同,或最终让位于基于税务行政协助的多边机制——《多边税收征管互助公约》。《公约》克服了双边协定存在的非互惠问题,创建了一个全球性的情报交换网络,现已有超过75个缔约国,税收情报交换制度或将拉开多边主义序幕。
[Abstract]:The original intention of the FATCA Act is to make it an automatic intelligence exchange system for foreign financial institutions to report directly to the IRS without the intervention of their own governments. However, this overly radical unilateral action brought many problems and eventually evolved into a bilateral automatic intelligence exchange method based on intergovernmental agreements. If the FACTA bill loses its design intent, it will be difficult to win international recognition for its high implementation costs. Or ultimately give way to a multilateral mechanism based on administrative assistance in tax matters the multilateral Convention on Mutual Assistance in tax Administration. The Convention overcomes the non-reciprocal problems of bilateral agreements and creates a global network of information exchange, There are now more than 75 States parties, and the exchange of tax information may open the door to multilateralism.
【作者单位】：密歇根大学;中国人民大学法学院;中国人民大学国际货币研究所;
【分类号】：F811.4

【相似文献】