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The Latest Development of the System of International Tax Information Exchange

Author: JinZuo
Tutor: CaiQingHui
School: Xiamen University
Course: International Law
Keywords: International Taxation Information Exchange Bank information
CLC: D996.2
Type: Master's thesis
Year: 2008
Downloads: 144
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Abstract

As the global integration of national economy deepens and the mobility of elements of production such as capital, service and employee accelerates, the tax authorities of every country are facing larger challenges. International society has realized the importance of international co-operation to implement their domestic tax laws. The international tax information exchange is a key point in such co-operation between countries, which plays a more important role in combating tax dodging and tax evasion. Tax authorities in China have realized its importance too and begun to pay much attention to the system of international tax information exchange in order to keep abreast of the practices in western countries. The thesis systemically introduces legal bases and contents of the system of international tax information exchange, emphasizes the latest developments in the economic globalization age, does some further research on the access to bank information which is the core consideration of OECD, and makes some suggestions on the improvements in the system of international tax information exchange in China.Chapter 1 is about legal bases and contents of the system of international tax information exchange. It firstly introduces the legal bases of this system in brief, which are consist of two model conventions, agreements on exchange of information in tax matters and mutual legal assistance treaties. Then it explains the obligation of international tax information exchange, the application scope and exceptions with some comments.Chapter 2 is about the latest developments of this system in the epoch of economic globalization. Subchapter 1 analyzes the background of the developments and the efforts that OECD has put into the improvement of information exchange in international taxation co-operation.Subchapter 2 talks about several specific characteristics of these developments. OECD focuses on information exchange in opposing harmful tax competition and a new multilateral model for the agreement of tax information exchange emerges. Furthermore some exceptions in tax information exchange are prohibited in the model convention new revised version and a new criterion of foreseeably relevant is set out to judge the scope of information. Also OECD begins to pay attention to other methods of information exchange besides information exchange on request.Subchapter 3 of the thesis analyzes the improvements made by OECD and non-OECD countries in the domestic access to bank information for tax purposes. It introduces the efforts made by OECD member countries and analyzes the latest improvements in the bank information exchange on the basis of a series of reports released by OECD.Chapter 3 is about the system of international tax information exchange in China and its improvements. It firstly introduces the background and developments of the work on international tax information exchange in China. Then it analyses the current rules in our country, points out the existing problems and brings forward some suggestions at last.

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