论商业秘密的法律保护与国际税收情报交换制度

商业秘密是具有秘密性和价值性的技术秘密和营业秘密。为了维护商业道德,促进技术进步,应对其实施法律保护。国际税收情报交换是国际税务合作的重要组成部分,为应对经济全球化背景下有害的税收竞争、打击国际逃避税,应加强国际税收情报交换。但这两项制度由于客体的部分重合和保护理念的差异,存在冲突的可能。要协调二者的冲突,应强调商业秘密法律保护构成对情报交换的限制,在实施情报交换时必须突出对情报的保密和对纳税人权利的保护,以达到协调冲突的目的。

Trade secret is one kind of secret and valuable information. In order to protect commercial reputation and to stimulate the development of technology, it＇ s necessary to protect trade secrets. International exchange of information forms one part of international tax cooperation and it＇ s also very necessary to strengthen the implement of the effective exchange of information. But there are a series of the conflicts between the legal protection of trade secrets and the exchange of information. The legal protection of any kind of rights should be limited, or the subject of the right may abuse it. So the legal protection of trade secrets should be limited, meanwhile the more attention should be paid to the protection of the taxpayers＇ rights during the course of the implement of exchange of information.