Study On Reservation Of Tax Collection Assistance In The Multilateral Convention On Mutual Administrative Assistance In Tax Matters

With Economic globalization promoted cross-border economic and trade exchanges,transnational taxpayer had tax evasion by the transfer of profits and by the abuse of tax treaties.The tax benefit of the sovereignty of the country has greatly undermined.There is necessary to seek other ways to expand cooperation in international tax cooperation in combating international tax evasion.In this respect,"the Multilateral Convention on Mutual Administrative Assistance in Tax Matters" provides tax collection assistance provisions to recover the foreign tax interests of national lossing.In the revision process,"the Multilateral Convention on Mutual Administrative Assistance in Tax Matters" has adjusted in terms of tax collection assistance provisions.For providing the conditions of apply tax collection assistance provisions,applicable taxes of tax collection assistance provisions extended to all applicable taxes in "the Multilateral Convention on Mutual Administrative Assistance in Tax Matters",and made provision for requesting assistance,the right to fulfill the request,the information submitted,priority,time and other details.However,in the current there are 60 countries commit of signing the "the Multilateral Convention on Mutual Administrative Assistance in Tax Matters",more than 50 countries retained the tax collection assistance provisions.The fundamental reason is that the constraints of national tax sovereignty.The traditional national tax sovereignty notion that the State has an absolute and exclusive tax right,free from other country's interference and constraints.The objective reasons of most countries invoke the saving clause refuse to tax collection assistance is that tax collection assistance provisions itself does not prescribed explicitly manner,the larger range of the taxpayer,the less of protecting the taxpayer rights.Although countries have reserved the tax collection assistance provisions,we should also consider the questions what produce to reserved the terms and the influence on international cooperation in tax administration.First,with the development of the national tax sovereignty concept,we demand that sovereign states have a responsibility to promote cooperation between national tax administration in order to maintain international tax order.That is not conducive of development of international cooperation in tax revenue to comprehensively reserved tax collection assistance clause;Second,compair with the other judicial forms of assistance matters,tax collection assistance provides a way to recover the foreign tax mainly by the administrative assistance.It's clearly harmful to recover of foreign tax that to retain tax collection assistance clause;Third,the United States actively withholding tax on foreign financial institutions by implementing "Foreign Account Tax Compliance Act".The difference between the "foreign account tax compliance Act" of United States and tax collection assistance provides is that,United States forced withholding tax benefit of foreign financial institutions,which is a manifestation of hegemonism;while the tax collection assistance provisions is the result within a multilateral framework between the sovereign states of equal consultation.The implement of tax assistance provisions provided a basis in international law for the recovery of domestic tax interest in other country's tax jurisdiction.There is no applicable then there is no basis.China Ratified "the Multilateral Convention on Mutual Administrative Assistance in Tax Matters" in 2015 and retained the appliance of the tax collection assistance provisions.This decide consided of our tax benefits and the basic situation of this stage of our country's.However,it's harmful to our country's tax benefits and international tax cooperation that fully reserving to tax collection assistance clause.In order to improve the level of tax collection and strengthen international cooperation of tax administration,we should actively study on tax collection assistance clause,and selective applies the provisions timely and sensiblely,to enrich and improve tax collection assistance system in practice.