Study On The Legal Issues Of International Taxation Information Exchange

The dependency degree among different countries and intra-regional economies has been increasing gradually at the beginning of the 21 st century. The main effects of global economic integration to international tax collection and administration are as follows: Firstly, along with the economic merging around the world, countries coordinate the international tax collection unceasingly; Secondly, international revenue collection competition are so intense that the possibility of it to encourage a vicious one is much more higher. Coordination has been played an important role in the current international revenue collection. The tax authority in each country has realized that it cannot regulate the international revenue effectively and efficiently on its own and it is necessary to improve the exchange of international revenue information. Until now, however, there are still some legal issues remaining unsolved, which hinder the implement of international tax information exchange. This thesis analyses some representative legal issues and presents certain suggestions as the space is limited.Bilateral and multilateral treaties are legal grounds for the rule of international revenue information exchange. Treaty boundaries relate to not only each party’s interest, but also the efficiency of the international revenue information exchange treaty. Parties always focus on countries and administrative subjects and thus ignore taxpayers in the process of international revenue information exchange. This article studies the detailed analysis and solution of the two problems above emphatically.There are four chapters in this thesis. The first chapter introduces the theoretical basis of international revenue information exchange; in the chapter Two and chapter Three, I would like to analyze the legal issues of international taxation information exchange; how the international taxation information exchange enlightens China will be discussed in chapter Four. To be specific, the first chapter analyzes the legislation foundation of international taxation information exchange through its concept, background and manner, which will pave below. Chapter Two is related to the issue of the boundaries of international taxation information exchange. I come up with some measures to perfect the international taxation information exchange, considering some aspects including the range of it, its limitations, and how such limitations could be eliminated. How taxpayers can be protected is in chapter Three. It is mainly about the present situation of the development of taxpayers-protection, which includes the background, present situation, rules and problems of taxpayer-protection, suggests some ways to improve taxpayer-protection, and looks ahead into the future development of taxpayer-protection.Chapter Four is the foothold of this article since why we studythe law it is to put it into practice. The whole article discusses the legal issues of the focus of international taxation information exchange nowadays deeply, which is helpful to the development of Chinese international taxation information exchange. This chapter analyses the effect of international taxation information exchange to our country, then discusses the ways to perfect it.