Rights Protection Of Taxpayers In International Tax Information Exchange

The exchange of taxpayer-specific information between national tax authoritieshas recently emerged as a key and controversial topic in international tax policydiscussions. This paper focused in particular on protecting the rights of taxpayersbased on analysis of the system and pattern of international tax information exchange.This Article identifies and discusses the challenges to taxpayer privacy rights and alsoadvanced research results in other countries to see whether reform efforts are needed.This article is divided into four parts.The first part introduced the background and main content of international taxinformation exchange and. This part lays a foundation of the whole article in terms ofthe introduction of the purpose, content, legal basis, the necessity of international taxinformation exchange, and the meaning of protecting the rights of taxpayers.The second and third part discussed the current conditions of the taxpayerprotection in international tax information exchange mechanism from the perspectivesof participatory rights and the confidential system, and then points out that theinternational society has been paying more attention than China to protect thetaxpayers’ legal rights during the facilitation on tax cooperation.The fourth part summarizes the current status of the international tax informationexchange framework, and provides some suggestions to facilitate the protection oftaxpayers’rights and relief measures in accordance with the international experience.