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本文回顾了国际税收情报交换各种规范和内容的发展变化,对存在的问题及原因进行了分析,指出除了情报交换的技术性障碍以外,最根本的是情报交换中政府与企业之间、主权国家之间以及国家个体和国际组织之间的利益冲突,也即情报交换存在效率与公平问题。最后,文章对如何通过创新情报交换的制度和组织形式解决上述问题提出了构想。
This paper reviews the development and changes of various norms and contents of the exchange of international tax information, analyzes the existing problems and causes, and points out that in addition to the technical barriers to the exchange of information, the most fundamental issue is the exchange of information between government and enterprises, sovereign countries As well as conflicts of interest between individual countries and international organizations, that is, the existence of efficiency and fairness in the exchange of information. Finally, the article proposed how to solve the above problems through the system and organization of innovative information exchange.