Font Size: a A A

The Research On Issues Of Automatic Exchange Of Tax Information

Posted on:2019-05-31Degree:MasterType:Thesis
Country:ChinaCandidate:J WuFull Text:PDF
GTID:2416330548451720Subject:International Law
Abstract/Summary:PDF Full Text Request
International tax information exchange is an effective way to combat tax evasion and to improve tax transparency.But with the rapid development of economic globalization and the acceleration of international capital flow,the phenomenon that taxpayers use tax havens to conceal assets and evade taxes is becoming increasingly rampant,the exchange of information on request gradually shows its disadvantages and fails to meet the needs of national tax collection and management.In this context,the international community has joined in the practice of establishing automatic exchange of tax information,Under the leadership of the OECD,the new international standard of the automatic exchange of tax information has emerged.At the same time,There are many defects in the fast establishment of international tax information automatic Exchange system,which can not meet the requirement of the openness and rationality of automatic exchange of information.China has signed and joined the new OECD standards,but the system of automatic exchange of tax information in China is still facing some problems such as imperfect tax legal system,weak tax management ability,and that needs to be revised to meet the requirements of the new international standards.This thesis is divided into five parts:The first part expounds the concept,characteristics and international legal foundation of the automatic exchange of tax information.By comparing the exchange of tax information on request and the automatic exchange of information,to explain that the automatic exchange of tax information has a better advantage in combating international tax evasion.The second part introduces the model of automatic exchange of tax information between the United States,the European Union region and the OECD.This part focuses on the introduction and assessment of the American FATCA and the Standard for Automatic Exchange of Financial Account Information.Through the comparison of the above three models,the OECD multilateral model is the best way to exchange the tax information automatically.The third part is based on the above content,from the United States and the OECD Model,to analysis the mainly existing problems of the automatic exchange of information system.The forth part mainly aims at the problems raised in the third part,puts forward someconcrete suggestions,from the four aspects of construction of fair international tax cooperation order,to optimize the new OECD standards,to promote the effective implementation of automatic exchange of tax information and strengthen the protection of taxpayer rights,The fifth part puts forward the efforts that China should make to deal with the trend of automatic exchange of international tax information,then finds the deficiencies of the existing system,and finally puts forward some solutions to these deficiencies.
Keywords/Search Tags:Automatic Exchange of Tax Information, International Tax Cooperation, Anti-tax Evasion and Avoidance
PDF Full Text Request
Related items