在绝大多数国际税收协定中,一般都会有情报交换条款(the provision on exchangeof inform ation),它被认为是各国税务当局对付国际逃、避税的有效方法。本文拟从国际逃、避税防止的角度对该条款加以论述。一、情报交换条款的来历早在1925年,一些财政事务专家在向国联财政委员会提交的一份报告中就指出,“情报交换”这一新概念应在从事税收事务中考虑到,因为大量的调查(在欧洲国家之间)表明该种交换对于国际逃税的防止是极为有利的。①在1936年举行的国联财政委员会第六届会议 In most international tax treaties, the provision on exchange of information is generally accepted as an effective method for tax authorities in all countries to deal with international evasion and tax avoidance. This article intends to discuss the clause from the perspective of international escape and avoidance of tax avoidance. I. Origins of the Articles on Information Exchange As early as 1925, some financial experts pointed out in a report submitted to the Finance Committee of the League that the new concept of “information exchange” should be taken into account in tax matters because a large amount of The survey (among European countries) shows that the exchange is extremely beneficial for the prevention of international tax evasion. ① the sixth session of the League of Nations Finance Committee held in 1936