本文選題：稅收情報(bào)交換 + 外國(guó)金融機(jī)構(gòu)��； 參考：《國(guó)際稅收》2015年08期

【摘要】：美國(guó)FATCA法案制定的初衷,在于使其成為外國(guó)金融機(jī)構(gòu)不受本國(guó)政府干預(yù)下,直接向IRS報(bào)告的一種自動(dòng)情報(bào)交換制度。然而,這一過(guò)于激進(jìn)的單邊行動(dòng)帶來(lái)諸多問(wèn)題,最終在實(shí)施過(guò)程中演變?yōu)橐环N基于政府間協(xié)議的雙邊自動(dòng)情報(bào)交換方式。喪失其設(shè)計(jì)意圖后的FACTA法案,其高額實(shí)施成本將難以贏得國(guó)際普遍認(rèn)同,或最終讓位于基于稅務(wù)行政協(xié)助的多邊機(jī)制——《多邊稅收征管互助公約》�！豆s》克服了雙邊協(xié)定存在的非互惠問(wèn)題,創(chuàng)建了一個(gè)全球性的情報(bào)交換網(wǎng)絡(luò),現(xiàn)已有超過(guò)75個(gè)締約國(guó),稅收情報(bào)交換制度或?qū)⒗_(kāi)多邊主義序幕。
[Abstract]:The original intention of the FATCA Act is to make it an automatic intelligence exchange system for foreign financial institutions to report directly to the IRS without the intervention of their own governments. However, this overly radical unilateral action brought many problems and eventually evolved into a bilateral automatic intelligence exchange method based on intergovernmental agreements. If the FACTA bill loses its design intent, it will be difficult to win international recognition for its high implementation costs. Or ultimately give way to a multilateral mechanism based on administrative assistance in tax matters the multilateral Convention on Mutual Assistance in tax Administration. The Convention overcomes the non-reciprocal problems of bilateral agreements and creates a global network of information exchange, There are now more than 75 States parties, and the exchange of tax information may open the door to multilateralism.
【作者單位】： 密歇根大學(xué);中國(guó)人民大學(xué)法學(xué)院;中國(guó)人民大學(xué)國(guó)際貨幣研究所;
【分類(lèi)號(hào)】：F811.4

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