Problem Of International Tax Information Exchange

With the development of economic globalization, the obstacles of the movement of capital and other resources are being eliminated. Economic globalization brings benefits to the development of the world economy, at the same time, however, it beings about international tax evasions. In order to decrease these disadvantages, bilateral and multilateral international tax cooperation become necessary. The exchange of information is one of the most popular and effective measures.It has been a long time since the beginning of the exchange of international tax information. Many countries and world organizations think high of it and take practical actions to promote it. This article summarizes the work of the exchange of information of OECD UN USA EU etc. And analyses their characteristics and differences. Mover over, it provides policies and measures to resolve the obstacles of the exchange of information and looks forward to being useful to the international cooperation of our country There are five parts in the article:Part one, demonstration of the exchange of information, this part illustrates the role of the exchange of information and analyses its effects on different international investments.Part two, obstacles of the information exchange, this part analyses the obstacles of the exchange of international tax information and recommends the resolutions.Part three, international laws on the exchange of information, this part summarizes and compares the laws and regulations of the exchange of information of the countries in the world, including OECD model UN model USA model EU directives and some multilateral conventions.Part four, taxpayer protection within the exchange of information procedure, this part analyses the work of protecting the rights of the relevant taxpayer and recommends the policies to strengthen the protection of the rights of taxpayer.Part five, promote the exchange of information between our country and other states, this part provides some suggestions on Chinese international tax cooperation work of the exchange of information.