摘要
欧盟建立的税收情报交换法律制度基本上和OECD税收协定范本保持一致,而且更加细化和具可操作性。其特点是建立了丰富的情报交换方式,并实现了税收情报交换的电子化。它对在我国内地与香港、澳门地区间构建完善的税收情报交换制度提供了参考。
Featured by its diverse means and electronic forms, tax information exchange system established by the European Union basically comes in line with the OECD Model Tax Convention, but is more detailed and operative. This paper argues that it could provide essential reference for establishing perfect tax information exchange system among China's Mainland, Hong Kong and Macao.
出处
《涉外税务》
CSSCI
北大核心
2008年第11期33-36,共4页
International Taxation In China
基金
武汉大学黄进教授主持的教育部<"一国两制"在香港
澳门的成功实践及历史经验研究>立项课题资助。
关键词
税收情报交换
税收协定
避税
Tax information exchange Tax convention Tax avoidance
