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On The Balance And Development Of The International Tax Information Exchange And The Taxpayer Private Right Protection

Posted on:2008-07-08Degree:MasterType:Thesis
Country:ChinaCandidate:J ChenFull Text:PDF
GTID:2166360242478830Subject:International law
Abstract/Summary:PDF Full Text Request
This article focuses on the discussion about the dispute generated in the establishment of an international tax information exchange mechanism. Firstly, this article introduce the background and function of the current international tax information exchange mechanism and elaborates the importance of this system as a means of combating tax evasion. Secondly, this article shift the attention to the analysis upon the endeavor contributed by the OECD to facilitate the promotion of tax information exchange system, meanwhile, this article also points out that the OECD and other international organizations do not grant proper protection to the taxpayers'private rights during the progress of international tax information exchange mechanism. Via the comparison between the now-exist taxpayer protection mechanisms, this article leads to the conclusion that, a well developed taxpayer protection system will not constituent a detriment to the mutual assistance on international tax matters. On the contrary, a perfect international taxation order can only be established upon the rebalance between the taxpayer protection and the tax information exchange mechanisms. Finally, according to the analysis of the current china's international tax information exchange system, the author brings forward some suggestions for its improvement.This article is divided into five chapters.Chapter 1 The Background and Function of the International Tax Information ExchangeThis chapter firstly introduces the history and background of international tax information exchange, and discusses the function of the tax information exchange mechanism.Chapter 2 Some Problems Existing in the International Tax Information Exchange Mechanism and the Resolving MeasuresThis chapter points out some deficiencies of the current international tax information exchange system. Then conducts the research on measures applied to solve the problems aforesaid by the OECD, EU and relevant international organizations, and its effect on the mutual assistance on the international tax matters. Chapter 3 The Protection of Taxpayer Private Rights in The International Tax Information Exchange MechanismThis chapter firstly summarizes the current conditions of the taxpayer protection in international tax information exchange mechanism from the perspectives of participatory right and confidential system, and then points out that the international society does not pay enough attention to protect the taxpayers'legal rights during the facilitation on tax cooperation.Chapter 4 The Reconstruction of the International Tax Information Exchange Mechanism and the Taxpayer Protection SystemThis chapter firstly illustrates the importance of rebalancing the international tax information exchange mechanism and the taxpayer protection system, and then puts forward some suggestions for the reconstruction of both mechanisms.Chapter 5 The Design and Promotion of the International Tax Information Exchange System in ChinaThis chapter summarizes the current status of the international tax information exchange framework, provides some suggestions to facilitate its development in accordance with the international experience.
Keywords/Search Tags:International taxation, information exchange, taxpayer, private right
PDF Full Text Request
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