摘要
中国香港为实施OECD《金融账户信息自动交换标准》起草了《2016年税务(修订)条例草案》。本文探讨了草案的修订背景、主要内容,进而分析了《金融账户信息自动交换标准》对香港及其他避税天堂的影响。本文认为,《金融账户信息自动交换标准》是OECD在自动信息交换领域对各国(地区)税法的一次深度同化;该标准重在制约避税天堂,同行评审程序将有效监督其实施。
The Inland Revenue （Amendment） Bill 2016 （IRAB 2016） was drafted by Hong Kong government to implement the Standard for Automatic Exchange of Financial Account Information （AEOI Standard） which was issued by the OECD in 2014. This article discusses the background and main contents of the IRAB 2016, then analyses the impact of the AEOI Standard on Hong Kong and other tax havens. The author argues that the jurisdictions＇ domestic laws will be assimilated deeply by AEOI Standard. In addition, tax havens are addressed by the AEOI Standard which will be monitored and assessed effectively by the Peer Review Process in the future.
出处
《国际税收》
CSSCI
北大核心
2016年第4期36-40,共5页
International Taxation In China
基金
国家社科基金项目"美国海外账户纳税法案的域外适用与中国对策研究"(14CFX051)的阶段性研究成果
国家留学基金资助
