A Study On The Development Of Tax Information Exchange In The Post BEPS Era

With the development of economic globalization,barriers to international mobility such as capital,personnel and technology have gradually disappeared,and the flow rate has been accelerating,besides,the number of international corporations and transnational trade has been increasing.On the one hand,the speed of global economic development has been promoted,on the other hand,due to the demand of taxpayers seeking to maximize their interests,there has been an increasingly serious problem of international tax evasion,as a component of the tax revenue of a country,tax avoidance taxpayer not only caused the erosion of the tax base of the countries,but also to some extent,brought about the international tax dispute among countries.In particular,the outbreak of the global financial crisis in 2008 drove the economic development of countries into a downturn,governments of various countries expanded their fiscal revenue in order to resume economic development and paid more attention to international tax revenue,they also called for all countries to step up their cooperation in international tax collection and administration.As an important part of international tax collection and management,tax information exchange has made some progress since the definition was proposed,and has become the most effective and universal way of international tax collection and administration,countries actively carry out the work of tax information exchange,various international organizations and scholars at home and abroad have also made relevant studies on the tax information exchange.in recent years,tax information exchange has indeed achieved encouraging results.This paper mainly studies the necessity of exchange of international tax information and hopes that from the theory of information asymmetry theory,game theory and international political relations as well as the BEPS caused by the international evasion tax,international tax dispute and digital economy,and then,this paper will take the latest development obtained by the OECD,United States,the EU and our country in tax information exchange in recent years The author points out the problems that still exist in the exchange system of tax information at present and gives relevant policy suggestions in the hope of making a contribution to the further development of exchange of tax information so as to achieve the goal of improving the coordination system of international tax collection and administration.