摘要
美国引领着世界预约定价的发展,当多数国家依然沉浸在预约定价的引入中,美国却陷于预约定价保密与公开的争论旋涡。《信息自由法》及《税法典》6110条力主预约定价信息公开,而《税法典》6103条及《第106-170号公法》则主张预约定价信息保密。公开与保密冲突的实质源自公众知情权与纳税人保密权的利益衡量。其实,两者之间的冲突并非不可调和。将预约定价中牵涉法律分析、说明性信息进行公开,而将事关纳税人身份、商业秘密等"高度属人性"信息进行保密,拔高可分离原则的法律位阶,不失为一个明智决策。这是美国的贡献,也必将为预约定价的后起国家提供指引。
The United States leads the development of APA in lots of countries. While lots of countries are full of happiness with APA, a battle about confidentiality and disclosure of APA takes place in U.S.U.S. C 6110 and The Freedom of Information Act agree that APA should be disclosured, but U. S. C 6103 and Public Law No. 106 -170 believe that APA must be confidential. In fact, it＇s the conflict between the taxpayer and the other people behind the confidentiality and disclosure of APA, and it~ easy to do well. The IRS might publish the in- formation about tax law and related explanation, and still be confidential with the information about the identity, commercial secret etc.
出处
《税务与经济》
CSSCI
北大核心
2013年第5期94-100,共7页
Taxation and Economy
关键词
预约定价
美国经验
返还信息
保密权
知情权
APA
American experience
return information
confidentiality
disclosure
