从单边主义到多边税收征管合作——从中美FATCA政府间协议说起
发布时间：2018-12-27 14:06
【摘要】：美国FATCA因其施加给外国金融机构的报告和征税义务而备受争议,但是FATCA政府间协议发展迅速,从单边主义行动到推动多边税收征管合作,具有积极意义,究其原因是FATCA体现了法律权利与义务、实体法与程序法、国内法与国际法的有机结合,突破多边税收合作困境,符合世界经济形势和经济理论规律,但是FATCA还需要向多边合作方向转变和从技术层面完善发展。
[Abstract]:The FATCA of the United States is controversial because of its reporting and tax obligations imposed on foreign financial institutions. However, the intergovernmental agreement of FATCA has developed rapidly, from unilateralism to multilateral tax collection and management cooperation, which is of positive significance. The reason is that FATCA embodies the legal rights and obligations, the organic combination of substantive law and procedural law, domestic law and international law, breaks through the dilemma of multilateral tax cooperation, and conforms to the world economic situation and economic theory law. But FATCA still needs to change to multilateral cooperation direction and perfect development from the technical level.
【作者单位】： 中山大学法学院;
【分类号】：F812.42
本文编号：2393185
[Abstract]:The FATCA of the United States is controversial because of its reporting and tax obligations imposed on foreign financial institutions. However, the intergovernmental agreement of FATCA has developed rapidly, from unilateralism to multilateral tax collection and management cooperation, which is of positive significance. The reason is that FATCA embodies the legal rights and obligations, the organic combination of substantive law and procedural law, domestic law and international law, breaks through the dilemma of multilateral tax cooperation, and conforms to the world economic situation and economic theory law. But FATCA still needs to change to multilateral cooperation direction and perfect development from the technical level.
【作者单位】： 中山大学法学院;
【分类号】：F812.42
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，本文编号：2393185
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