从全球论坛同行评议结果研判受益所有人税收信息透明度标准

On Implementation of Beneficial Ownership Standards through Peer Review Reports

随着2016年"巴拿马文件泄露"事件的发生,受益所有人透明度问题逐渐成为国际社会关注的热点。税收透明度与信息交换全球论坛一直致力于推动受益所有人涉税信息透明度标准在各国的有效实施,并将其纳入第二轮同行评议。本文透过全球论坛同行评议结果,分析受益所有人税收信息透明度标准的实施现状,为各国更好地提升税收信息透明度提出建议。

Since the "Panama Papers Data Leaks" in 2016, the transparency of beneficial ownership has become an issue that receives attentions worldwide. The Global Forum on Transparency and Exchange of Information for Tax Purposes(the Global Forum) has been working to promote the effective implementation of tax-related information transparency standards of beneficial owners in countries and to include them in the second round of peer review. The paper pays close attention to the implementation status of beneficial ownership standards through the peer review reports, and then puts forward some suggestions on improving the transparency of tax information.