摘要
本文以有关打击"避税天堂"的国际准则为主线,在理解和分析"避税天堂"的含义和危害的基础上,指出保障税制透明度和进行税务信息分享是打击"避税天堂"的国际准则中最重要的内容。
Guided by international principles for combating tax havens,and based on an analysis of the concept of a tax haven and its harms,this paper argues that attaining the transparency of tax system and sharing tax information are the key elements of combating tax havens.
出处
《涉外税务》
CSSCI
北大核心
2010年第5期44-46,共3页
International Taxation In China
关键词
避税天堂
税制透明度
税务信息分享
Tax haven Transparency of tax system Share of tax information
