Study On Legal Issues About International Exchange Of Tax Information

The thesis focuses on the international exchange of tax information, especially on the legal issues of the mechanism of the exchange of tax information. The whole study is divided into five chapters.Chapter 1 examines the concept of the international exchange of tax information, which constitutes the basis of the further research. Concept of the effective exchange of tax information reflects the last development of the system of exchange of tax information. And there are a number of international legal instruments on the basis of which exchanges of information for tax purposes may take place, such as bilateral convention, multilateral convention, domestic law and supranational law. Actually there are six forms of exchange of information.The system of exchange of tax information can strength the administration of transnational taxpayers and prevent the international tax avoidance and evasion. And it can also enforce the international tax convention effectively and avoid the convention being abused. As a method of international tax co-operation, exchange of tax information does good to protect the taxpayers' rights, and promote co-operation between the contracting states.Chapter 2 analyzes the development of the international exchange of tax information. The whole process can be divided into four periods—the germination period, the molding period, the comprehensive development period and the accelerated period. During the process, OECD and UN have made their efforts to promote the international exchange of tax information.Chapter 3 discusses the related legal rules of the international exchange of tax information. In essence, the international exchange of tax information accords with the principle of states' sovereignty. During the course of exchange of tax information, the contracting states should respect the principle of states' sovereignty. The international exchange of tax information reflects the principle of reciprocity, and reciprocity can inspire the exchange of tax information. There are many differences between the principle of transparency and the international exchange of tax information, but they associate in many aspects. The principle of tax neutrality is one of the fundamental rules of the international tax law. International exchange of tax information helps to insist on the principal of tax neutrality.Chapter 4 deals with the legal issues on the exchange of tax information, such as the limitations on the exchange of tax information and the protection of taxpayers' rights during the course of the exchange of tax information, etc. In order to solve these problems, it's necessary to balance between the improvement of the efficiency of the exchange of tax information and the protection of taxpayers' rights. And the scope of exchange of information, persons covered, the taxes covered and the information gathering measures are also discussed in this chapter.Chapter 5 focuses on the international exchange of tax information in China. Although the system of exchange of tax information has a short history in China, nowadays it develops fast. In order to perfect the system, there are many measures should be taken. Such as demarcate the scope of the system, enrich the methods, add the process of providing feedback and communicating, simplify the procedure and set up the tax information center, etc.