刍议税收透明度同行审议制度
发布时间：2018-10-20 06:44
【摘要】：国际税收透明度同行审议是2009年改组后的全球税收论坛的核心工作,开展7年以来,成功地对101个司法管辖权的国际税收信息交换状况进行了评估。未来,还应推动同行审议这一柔性治理机制的"硬化",强化其执行力,才能更加有效地推动国际税收信息交换的实施,进一步提升国际税收透明度。
[Abstract]:The International tax Transparency Peer Review is the core work of the Global tax Forum after the restructuring in 2009. In the past seven years, 101 jurisdictions have been successfully evaluated for the international tax information exchange. In the future, we should also promote the peer review of the "hardening" of this flexible governance mechanism and strengthen its executive power in order to more effectively promote the implementation of international tax information exchange and further enhance the transparency of international taxation.
【作者单位】： 中共上海市委党校第五分校(上海市经济管理干部学院);
【基金】：中共上海市委党校第五分校(上海市经济管理干部学院)决策咨询课题“‘一带一路’战略推进中企业‘走出去’风险防控研究”(项目编号2015KT-JZ01)的阶段性研究成果
【分类号】：F812.42
，
本文编号：2282345
[Abstract]:The International tax Transparency Peer Review is the core work of the Global tax Forum after the restructuring in 2009. In the past seven years, 101 jurisdictions have been successfully evaluated for the international tax information exchange. In the future, we should also promote the peer review of the "hardening" of this flexible governance mechanism and strengthen its executive power in order to more effectively promote the implementation of international tax information exchange and further enhance the transparency of international taxation.
【作者单位】： 中共上海市委党校第五分校(上海市经济管理干部学院);
【基金】：中共上海市委党校第五分校(上海市经济管理干部学院)决策咨询课题“‘一带一路’战略推进中企业‘走出去’风险防控研究”(项目编号2015KT-JZ01)的阶段性研究成果
【分类号】：F812.42
，
本文编号：2282345
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