The Experience Of International Tax Information Exchange In Developed Countries And Its Reference To China

The development of global economy makes taxpayer’s tax-related activities from a country extend to many countries. But,because that different countries have different tax and tax jurisdictions overlap, which result in the problems of the international double taxation and the international tax evasion, and so on. In order to solve these problems, States carried out international tax cooperation and coordination with the tax information exchange as the main content. In recent years, with the intensify of the harmful tax competition, the countries emphasis on tax information exchange more and more, especially since the global economic crisis, the countries strengthen the work of the international anti-avoidance, the work of international tax information exchange into a comprehensive development phase.This article has two standpoints: First, our country how to get tax information which desired from other countries(i.e., why the other country want to give our country the tax information exchange). Second, our country how to protect our tax information. The innovation of this paper is: With practical examples to illustrate the principles and application of international tax information exchange mechanism, summarizes the use of international tax information exchange mechanism of the anti-avoidance experience, while providing suggestions for the improvement of tax information exchange mechanism.In this paper, a total of six chapters. The first chapter is an introduction, describes the background and significance of this writing, the main content and research ideas and frameworks, while the scholars of international tax information exchange and international anti-avoidance findings were reviewed. The second chapter of the international tax information exchange and international anti-avoidance connotation, mainly on the theory of international tax information exchange and international anti-avoidance areas, provide theoretical support for the writing of this article. The third chapter of the Western countries use the international anti-avoidance tax information exchange research, mainly through the United States, the EU and other Western nation-building experience in international tax information exchange system aspects of the study concluded, find on our international tax information exchange to improve system experience. Chapter IV of the International Tax Information Exchange on international anti-avoidance case studies, mainly through three case studies were selected to illustrate the tax authorities of other countries and the use of international tax anti-avoidance situation intelligence. The fifth chapter is the status quo of China’s international tax information exchange system development and problems, first explained the current status of China’s international tax information exchange mechanism, and then analyzed the existing problems. The sixth chapter is to improve our international tax information exchange system of policy recommendations.