论国际税收情报交换程序中的纳税人的参与权

On the Participatory Right of Taxpayer in the Procedureof Exchanging the International Tax Intellingence

国际税收情报交换是防止国际逃避税的最流行及最有效的相互行政协助机制。受影响纳税人的合法权益应当不受情报交换程序的不当损害。为此 ,应在情报交换机制中建立纳税人参与制度 。

The exchange of the international tax intelligence is used to prevent international tax avoidance.The legal right of taxpayer shouldn't be influenced by the exchange of the intelligence.Therefore,the system of the participatory right of taxpayer should be implemented.The correctness and the reasonability in the process of coordinating the exchange of intelligence should be monitored.