全球税收透明度和信息交换标准发展成果:总结与展望

Achievements of Global Tax Transparency and Information Exchange Standard: Summary and Prospect

自2001年以来,税收透明度原则逐步从国际税法的理论探讨走向全球税收实践。2009年二十国集团伦敦峰会提出了强化税收透明度和信息交换标准实施的要求,并要求全球税收透明度与信息交换论坛负责推进这项工作。本文对十年来全球税收透明度和信息交换标准的发展进行了全面总结,并对目前面临的挑战和未来努力方向进行系统分析。

Since 2001,the principle of tax transparency has gradually moved from the theoretical discussion of international tax law to global tax practice.The 2009 G20 London Summit called for enhanced implementation standards for tax transparency and information exchange,and asked the Global Forum on Transparency and Exchange of Information for Tax Purposes to undertake this work forward.This paper gives a comprehensive summary of the developments of global standards for tax transparency and information exchange over the past decade,and makes a systematic analysis of current challenges and future efforts.