芻議稅收透明度同行審議制度
發(fā)布時間：2018-10-20 06:44
【摘要】：國際稅收透明度同行審議是2009年改組后的全球稅收論壇的核心工作,開展7年以來,成功地對101個司法管轄權的國際稅收信息交換狀況進行了評估。未來,還應推動同行審議這一柔性治理機制的"硬化",強化其執(zhí)行力,才能更加有效地推動國際稅收信息交換的實施,進一步提升國際稅收透明度。
[Abstract]:The International tax Transparency Peer Review is the core work of the Global tax Forum after the restructuring in 2009. In the past seven years, 101 jurisdictions have been successfully evaluated for the international tax information exchange. In the future, we should also promote the peer review of the "hardening" of this flexible governance mechanism and strengthen its executive power in order to more effectively promote the implementation of international tax information exchange and further enhance the transparency of international taxation.
【作者單位】： 中共上海市委黨校第五分校(上海市經濟管理干部學院);
【基金】：中共上海市委黨校第五分校(上海市經濟管理干部學院)決策咨詢課題“‘一帶一路’戰(zhàn)略推進中企業(yè)‘走出去’風險防控研究”(項目編號2015KT-JZ01)的階段性研究成果
【分類號】：F812.42
，
本文編號：2282345
[Abstract]:The International tax Transparency Peer Review is the core work of the Global tax Forum after the restructuring in 2009. In the past seven years, 101 jurisdictions have been successfully evaluated for the international tax information exchange. In the future, we should also promote the peer review of the "hardening" of this flexible governance mechanism and strengthen its executive power in order to more effectively promote the implementation of international tax information exchange and further enhance the transparency of international taxation.
【作者單位】： 中共上海市委黨校第五分校(上海市經濟管理干部學院);
【基金】：中共上海市委黨校第五分校(上海市經濟管理干部學院)決策咨詢課題“‘一帶一路’戰(zhàn)略推進中企業(yè)‘走出去’風險防控研究”(項目編號2015KT-JZ01)的階段性研究成果
【分類號】：F812.42
，
本文編號：2282345
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