期刊文献+

国际税收情报自动交换制度下纳税人信息保护比较研究——基于欧盟的实践经验

A Comparative Study on the Protection of Taxpayer Information under the System of Automatic Exchange of International Tax Information——Based on the Practical Experience of the EU
下载PDF
导出
摘要 尽管国际税收情报自动交换制度被普遍认为是打击逃避税的重要工具,但是鉴于税收情报涉及纳税人的个人信息,需要在税收情报交换制度下实现对纳税人信息保护的平衡。当前我国税收情报交换制度下的纳税人信息保护仍有待完善,应借鉴欧盟经验,厘清税收情报交换制度下纳税人信息保护的边界,构建过程性规范与程序性保障,实现税收情报交换制度下对纳税人的信息保护。
作者 江闻婕 JIANG Wenjie
出处 《山西财政税务专科学校学报》 2022年第6期7-10,27,共5页 Journal of Shanxi Finance & Taxation College
  • 相关文献

二级参考文献65

  • 1Boston Consulting Group,Global Wealth 2012:The Battle to Regain Strength,p. 10,http://www. beg. be/documents/filel06998.pdf, last visit on April 13,2014.
  • 2OECD,Automatic Exchange of Information: What It Is,How It Works,Benefits, What Remains to Be Done,p. 9,http://www. oecd.org/ctp/exchange-of-tax-information/AEOI_FINAL_with 20cover_WEB. pdf, last visit on February 28,2014.
  • 3David Spencer,The Code of Conduct on Cooperation in Combating International Tax Evasion,26 No. 2 International Enforcement LawReporter 45,46 (2010).
  • 4Itai Grinberg, Beyond FATCA . An Evolutionary Moment for the International Tax System, Georgetown Law Faculty Working Papers,Paper, No. 160,2012, http ://scholarship, law. georgetown.edu/cgi/viewcontent. cgi. article = 1162&context = fwps__papers,p. 3, last visit on May26,2014.
  • 5OECD,Automatic Exchange of Information: What It Is,How It Works,Benefits, What Remains to Be Done,p. 9,http://www. oecd.org/ctp/exchange-of-tax-information/AEOI_FINAL_with 20cover_WEB. pdf, last visit on February ,第9页.
  • 6Nina E. Olson,Minding the Gap:A Ten-Step Program for Better Tax Compliance,20 Stan. L. & Poly Rev.7,36(2009).
  • 7IRS,FATCA - Regulations and Other Guidance,http://www. irs. gov/Businesses/Corporations/FATCA-Regulations-and-Other-Guid-ance,last visit on May 31,2014.
  • 8David Jolly & Brian Knowlton,Law to Find Tax Evaders Denounced,New York Times,February 27,2011.
  • 9http://www. treasury, gov/resource-center/tax-policy/treaties/Pages/FATCA. aspx,2014 年 3 月 13 日访问.
  • 10U. S. Department of the Treasury, Foreign Account Tax Compliance Act( FATCA) : Resource Center, http://www. treasury, gov/re-source-center/tax-policy/treaties/Pages/FATCA-Archive. aspx,last visit on May 22,2014.

共引文献9

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部