期刊文献+

“魔方协定”:瑞士在国际税收信息交换领域的又一里程碑 被引量:7

'The Rubik Agreements':Another Milestone of Switzerland in International Tax Information Exchange
原文传递
导出
摘要 2011年9月至2012年4月,瑞士分别与德国、英国和奥地利签订的"魔方协定"被认为是瑞士在国际税收信息交换领域的第二座里程碑。本文主要探讨了"魔方协定"产生的背景、主要内容和意义,并认为,"魔方协定"就如何对藏匿在瑞士银行保密制度下的未纳税资产征税问题向各国提供了一套切实可行的双边合作方案。 Switzerland finally signed the 'Rubik Agreements' with Germany, the UK and Austria from September, 2011 to April, 2012, which were considered as the second milestone for Switzerland in interna- tional tax exchange of information. This paper mainly analyzes the background, main contents and signifi- cance of the 'Rubik Agreements', and argues that the 'Rubik Agreements' render a feasible bilateral coopera- tion approach for contracting states on how to levy tax on the untaxed assets protected by the Swiss bank security system.
作者 朱晓丹
出处 《涉外税务》 北大核心 2013年第2期50-55,共6页 International Taxation In China
基金 “厦门大学研究生国(境)外交流访学项目”资助完成
关键词 自动信息交换 一次性付款 最终预提税 Automatic exchange of information One-off payment Final withholding tax
  • 相关文献

同被引文献145

  • 1王立君.国家及其财产管辖豁免规则的新发展——兼论我国的立法与实践[J].法商研究,2007,24(3):100-104. 被引量:14
  • 2《刺激雇佣以恢复就业法》.
  • 3Hiring Incen-tives to Restore Employment Act of 2010.
  • 4《国内税收法典》.
  • 5Internal RevenueCode of 1986).
  • 6Hiring Incentives to Restore Employment Act of 2010,Pub.L.Ill -147, http://www.gpo. gov/fdsys/pkg/PLAW-l 11 pubU47/content-detail. html.
  • 7Foreign Account Tax Compliance Act, SEC. 501,Information Required to Be Reported on United States Accounts,http://www. irs. gov/Businesses/Corporations/Foreign-Account-Tax-Compliance-Act-( FATCA).
  • 8U. S. Department of the Treasury, Resource Center, http://www.treasury, gov/re source-center/tax-policy/treaties/Pages/FATC A. aspx.
  • 9《第五轮中美战略与经济对话联合成果情况说明》,http://finance. ifeng. com/a/20130713/10158583 . sht-ml.
  • 10Marc D. Shepsman, Buying FATCA Compliance: Overcoming Holdout Incentives to Prevent International Tax Arbitrage,36 Fordham International Law Journal 1767,1789 -1790 (2013).

二级引证文献67

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部