摘要
信息交换在防范国际避税的国际税收领域有十分重要的意义。在各国之间的税基和税源竞争愈演愈烈的情况下,通过信息交换来对付企业的国际避税活动面临越来越大的困难。对此,笔者提出了消除国际税收合作中的信息交换障碍的对策及我国应当坚持的原则。
Information exchange isvery important in the international taxfield against international tax-evasion.The competitions for the tax base andtax fund are more drastic than ever.Therefore,it is more and more difficultto cope with the international tax-evasion by the way of tax informationexchange.So the author brings forwardsome countermeasures against theobstacles of the information exchangeand the principles we should stress inthe international tax cooperation.
出处
《涉外税务》
北大核心
2002年第6期31-34,共4页
International Taxation In China
