New Development Of International Tax Information Exchange System And China 's Countermeasures

The lack of authenticity, asymmetric of international tax information exchange, serious influence or even a huge waste of tax resources; But the data of tax information exchange should be not absolute unlimited, but affected by domestic legal constraints. We should not follow the tax treaty dogmatically, and trample relevant domestic laws.It is controversial that the international Tax Treaties whether has the sustainable superiority than the national law.Tax Information exchange data content must be in accordance with the relevant provisions of international tax treaties and domestic law and that is permitted or not prohibited exchangeable data, while also based on the inherent nature of the tax treaties.Contracting State must show extreme secrecy of this tax information, should not disclose to any third country, and achieve the greatest degree of both Contracting States to the tax information exchanged.Interchangeable purpose of tax information should be restricted on the basis of the expansion, to prevent abuse resulting tax information; International tax information exchange related costs incurred during the bear problem should strictly enforce the provisions of the Tax treaties and relevant international template.Further development of economic globalization, while also accelerating international tax information exchange systems tend to improve as much as possible,There is also forcing the Chinese authorities relevant tax administration and tax theorists to find a solution to improve international tax information exchange system which is behind the international community.