金融账户涉税信息自动交换标准推行的路径分析
发布时间：2019-05-12 04:35
【摘要】：金融账户涉税信息自动交换标准(以下简称"标准")对金融机构提出了许多合规新要求。标准是多种因素促成的结果,具有坚实的法律基础,是目前公认的防范和打击国际反避税的重要方法。但是标准的执行面临诸多掣肘,例如,发展中国家技术条件低下和国内法律制度不完备、国家间利益不平衡、硬性监督机制缺乏等,一定程度上影响了其执行动力和效果。通过发达国家帮助发展中国家提高标准的执行能力、在相关双或多边协定中引入利益补偿规则、OECD强化认知和规范治理等途径,能有效破解掣肘因素,推进标准的执行。
[Abstract]:The automatic exchange standard of tax-related information in financial accounts (hereinafter referred to as the "standard") puts forward many new compliance requirements for financial institutions. Standard is the result of many factors, has a solid legal basis, is recognized as an important way to prevent and combat international anti-tax avoidance. However, the implementation of standards is faced with many constraints, such as the low technical conditions and incomplete domestic legal system in developing countries, the imbalance of interests among countries, the lack of rigid supervision mechanism, and so on, which affect its implementation motivation and effect to a certain extent. By helping developing countries to improve their ability to implement standards, introducing benefit compensation rules into relevant bilateral or multilateral agreements, and strengthening cognition and normative governance by OECD, they can effectively crack down on constraints and promote the implementation of standards.
【作者单位】： 安徽财经大学法学院;
【基金】：2016年国家社科基金项目“数字经济下跨境无形资产转让定价的国际反避税规则重构研究”(16BFX165) 2015年安徽省哲学社会科学规划办项目“一带一路战略下我国企业海外投资税收权益法律保护研究”(AHSKY2015D24) 2015年安徽省教育厅重点项目“国际税收情报交换法律问题及中国应对研究”(SK2015A216)的阶段性成果
【分类号】：F831
[Abstract]:The automatic exchange standard of tax-related information in financial accounts (hereinafter referred to as the "standard") puts forward many new compliance requirements for financial institutions. Standard is the result of many factors, has a solid legal basis, is recognized as an important way to prevent and combat international anti-tax avoidance. However, the implementation of standards is faced with many constraints, such as the low technical conditions and incomplete domestic legal system in developing countries, the imbalance of interests among countries, the lack of rigid supervision mechanism, and so on, which affect its implementation motivation and effect to a certain extent. By helping developing countries to improve their ability to implement standards, introducing benefit compensation rules into relevant bilateral or multilateral agreements, and strengthening cognition and normative governance by OECD, they can effectively crack down on constraints and promote the implementation of standards.
【作者单位】： 安徽财经大学法学院;
【基金】：2016年国家社科基金项目“数字经济下跨境无形资产转让定价的国际反避税规则重构研究”(16BFX165) 2015年安徽省哲学社会科学规划办项目“一带一路战略下我国企业海外投资税收权益法律保护研究”(AHSKY2015D24) 2015年安徽省教育厅重点项目“国际税收情报交换法律问题及中国应对研究”(SK2015A216)的阶段性成果
【分类号】：F831
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