从FATCA到CAA:情报交换、信息报告强制披露新指引

A New Guideline for Compulsory Disclosure of Information Exchange: from FATCT to CAA

美国国会于2010年颁布的《外国账户税收遵从法案》已经于2010年3月8日生效。该法案开创了纳税人国外涉税信息报告的先河,对世界各国和全球金融机构产生重大影响。经济合作和发展组织也于2014年2月13日,发布了创建全球金融账户信息自动交换的新准则:主管当局协议(CAA即:Competent Authority Agreement)和通用报告准则。同年经合组织发布的税基侵蚀和利润转移行动计划13号方案《转让定价同期资料和分国别报告指南》明确了纳税人分国别报告义务。国际税收新报告模式的出现,对我国国际税收报告义务的立法形成了重要借鉴。

The Foreign Account Tax Compliance Act has been enacted by the 111 th United States Congress and in effective in March 18,2010. The act created the first kind of tax information reporting by taxpayer in foreign countries, and have a significant impact on the world and the global financial institutions. Meanwhile, OECD has released Standard for Automatic Exchange of Financial Account Information： Competent Authority Agreement （ CAA ） and Common Reporting Standard （CRS） in February 13,2014, OECD delivered BEPS Action ：Transfer Pricing Documentation and a Template for Country-by-Country Reporting？ （Action 13 ） this year. Action 13 determined reporting obligations of Country-by-Country by taxpayer. With emergence of new models of international tax reporting, an important reference for our country on reporting international tax obligations of the legislationis formed.