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Discuss On The Protection Of Of Taxpayer's Rights In The International Tax Information Exchange System

Posted on:2017-05-23Degree:MasterType:Thesis
Country:ChinaCandidate:Y ZhouFull Text:PDF
GTID:2336330485952356Subject:Law
Abstract/Summary:PDF Full Text Request
Economic globalization and market liberalization bring about a lot of negative effects on the international tax system, such as the increase of the tax competition among countries, the international tax evasion of Multi-National Corporation and the rich. International tax information exchange has become the international community to deal with the increasingly serious problem of overseas tax evasion, and after the implementation of the main measures have played a positive role. However, because the system is not perfect, it brings new challenges to the protection of taxpayer's rights. This paper expounds the international tax information exchange system of historical background, The main content and development trend of international tax information exchange system is discussed, and in the rights of taxpayers are discussed based on that international tax information exchange system in the protection of the rights of taxpayers are the three questions, namely international society deliberately ignored, imperfect international legislation and judicial practice exist many problems. At the same time, to solve these problems in the practice of our country for example put forward feasibility of strengthening the protection of the rights of taxpayers.
Keywords/Search Tags:international tax information exchange, taxpayer's rights
PDF Full Text Request
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