从税收情报交换协议到政府间协议
From Tax Information Exchange Agreements to Inter Governmental Agreements
摘要
美国FATCA法案制定的初衷,在于使其成为外国金融机构不受本国政府干预下,直接向IRS报告的一种自动情报交换制度。然而,这一过于激进的单边行动带来诸多问题,最终在实施过程中演变为一种基于政府间协议的双边自动情报交换方式。丧失其设计意图后的FACTA法案,其高额实施成本将难以赢得国际普遍认同,或最终让位于基于税务行政协助的多边机制——《多边税收征管互助公约》。《公约》克服了双边协定存在的非互惠问题,创建了一个全球性的情报交换网络,现已有超过75个缔约国,税收情报交换制度或将拉开多边主义序幕。
出处
《国际税收》
CSSCI
北大核心
2015年第8期17-23,共7页
International Taxation In China
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