FATCA政府间协议范本对我国的影响及对策被引量：4

导出

摘要本文简要论述了美国《外国账户税务合规法案》(The Foreign Account Tax Compliance Act,简称FATCA)政府间协议出台的背景和原因,对FATCA在我国的实施将产生的影响进行了评价,探讨了中美签订政府间协议中存在的问题,并有针对性地提出了应对的意见和建议。

作者崔晓静熊昕

机构地区武汉大学国际法研究所

出处《税务研究》 CSSCI 北大核心 2013年第12期87-91,共5页

关键词 FATCA 政府间协议

参考文献7

1Niels Jense.NOTE:How to Kill the Scapegoat:Addressing Offshore Tax Evasion with a Special View to Switzerland[].Vander-bilt Law Review.2010
2JOLLY,D,KNOWLTON,B.Law to Find Tax Evaders Denounced[].New York Times.2011
3HEIBERG,J.FATCA:TowardA Multilateral Automatic Information Reporting Regime[].Washington&Lee Law Review.2012
4MICHEL,S.D,ROSENBLOOM,H.D.FATCA andForeign Bank Accounts:Has the U.S.Overreached?[].Tax Analysts.2011
5JOLLY,D,KNOWLTON,B.Law to Find Tax Evaders Denounced[].New York Times.2011
6MICHEL,S.D,ROSENBLOOM,H.D.FATCA and Foreign Bank Accounts:Has the U.S.Overreached?[].Tax Analysts.2011
7HEIBERG,J.FATCA:TowardA MultilateralAutomatic Information Reporting Regime[].Washington&Lee Law Review.2012

1刘永伟.国际税收协定的几个重大发展及其展望[J].中国法学,2005(1):119-128. 被引量：17
2谇锐,李堃.美国国内收人法典——程序和管理[M].北京:中国法制出版社,2010: 215.
3Dahl R A. Polyarchy. Participation and opposition[M]. Yale University Press, 1973.
4Marcus Desax. The Swiss Perspective on Information Ex- change[J]. Tax Notes International, 2010, (12) : 957.
5欧盟法规制约了BEPS行动计划?[EB/OL].(2013-08-19)[2014-07-05].http://cn.tpa-global.com/ne-wsiteml21794/%E6%AC%A7%E7%9B%9F%E6%B3%95%E8%A7%84%E5%88%B6%E7%BA%A6%E4%BA%86bepsE8%A1%8c%E5%8A%A8%E8%AE%Al%E5%88%92%EF%BC%9F.html.
6瑞士:“信息透明协议”和避税天堂[EB/OL].(2014-05-09)[2014-07-05].http://taoduanfang.bahia.baidu.corn/article/14998.html.
7GARNER B A. Black's Law Dictionary [ M ]. Tenth Ed. USA : Thomson Reuters, 2014: 788.
8FREYER T, MORRISS A. Creating Cayman as an Offshore Financial Center: Structure & Strategy since 1960[J]. Arizona State Law lournal,2013,45(4) : 1297-1398.
9BALLS. Hedge Funds [M]. UK:Thomson Reuters(Professional) UK Limited, 2014 : 204.
10HODGE T. Alternative Investment Fund Managers Directive : The European Union Gives Private Equity Fund Managers the Social Market Economy Treatment [ J ]. North Carolina Banking Institute, 2014,18(2) : 321-332.

税务研究

2013年第12期

内容加载中请稍等...