About the response of the international tax transparency peerreviewed and毕业论文翻译Word文档下载推荐.docx
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About the response of the international tax transparency peerreviewed and毕业论文翻译Word文档下载推荐.docx
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taxtransparencyandinformationexchangeprinciples/theglobaltaxationForum/peerreview
Summary:
GlobalTaxForumpeerrevieworganizationsfortheimplementationoftheprincipleofinternationaltaxtransparencyandexchangeofinformationandinternationaltaxcooperationinthenewmechanism.Appraisalfoundprevailingindifferentcountriesonthreeissuesinforeigntrusts,bearersharesandthenominalholderdefectoflackofinformationtransparencyofourcountryasacivillawcountries,theexistinglawsandregulationsandForumstandardsdesignedacertaindistance,deserveattention.strengthentaxcollectionprocedurestoobtainthetrustinformationlegislationshouldbeinaperfectentityofthetrusttaxregimeonthelegalbasisdomestictrustsandforeigntruststodevelopinformationreportingrules,itisnecessarytoamend,canceltheprovisionsofthebearersharesinissue130oftheCompaniesAct,thedevelopmentofundisclosedinvestmentonbehalfofshareholdersofInformationPreservationActtoimposeinformationonbehalfofshareholdersreportingobligations.
Aftertheoutbreakofthefinancialcrisis,inordertopreventinternationaltaxavoidance,strengtheninternationaltaxintelligencecooperation,inApril2009,theG20financialsummitinLondondecidedtostrengthentheimplementationofthestandardsandprinciplesofinternationaltaxtransparencyandexchangeofinformation.UncooperativeinthefightagainsttaxhavensandbankinformationexchangecountriesandregionsbytheOrganisationforEconomicCo-operationandDevelopment(OECD)(OECD“blacklist”andthereforesubjecttoseveresanctions,forexample,willbeexcludedfromtheIMFandtheWorldBank’sfinancingarrangementsintheperformanceoftheinternationaltaxtransparencystandardscountriesandregions,therearecertainissuesandprincipleswillbeincludedinthe“graylist”tofulfillthestandardsandprinciplesofthecountriesandregionswillbeincludedinthe“whitelist”.[1]AsofMay2010onthe20th,the“blacklist”fortheblankfromthe“graylist”ofcountriesandregionshasreached28,includingSwitzerland,BelgiumandMonaco.ThisfullyshowsthatundertheimpetusoftheG20,theinternationaltaxtransparencyandexchangeofinformationstandardsandprinciplesfornationalgenerallyacceptedSincethen,astheOECDtheglobaltaxesForumofthesubsidiarybodiesofreorganizationwasgivennewfunctions,namelytheimplementationofacomprehensivemonitoringandimprovingthemechanismofpeerreviewproceduresinordertopromotetheprincipleoftransparencyoftheinternationaltaxtheactualimplementation.
Peerreviewoftaxtransparencyandexchangeofinformationisanewmechanismofinternationalcooperationintaxadministration.ChinaistheVice-ChairmanoftheGlobalTaxForum,isidentifiedinthepeer-reviewed,complianceforthecountry,willbedirectlyrelatedtoChina’simageandstatusasaresponsiblebigcountry,however,thisistheinternationalinstitutionsinthefieldoftaxationforthefirsttimeonChinainitiatedpeerreview,thelackofaccumulatedexperience,internationaltaxlawscholarsalsofewscholarsareconcernedabouttheissuesinvolvedinthecouncilItrackingthepeerreviewprocessinvolvedinthecompletionofasurveyoftheForumonChina,writtenquestionnairetheChinesetextoftherelevantissuestobeconcernedabout,andaccumulatedsomeinformationIwillcombinetheparticipationofthepeerreviewprocess,introducedthebackgroundofthecouncil,analyzecountriesgenerallyfacelegalproblems,combinedwithChinalegislationproposedcorrespondingrecommendationsforyourreference.
Internationaltaxtransparencypeer-reviewedProfile
(Apeerreviewofthebackground
GlobalTaxForumispartoftheOECDagencies,establishedin2000,whosefunctionistopromotetheOECDtodeveloppoliciesandmeasurestopreventtheabuseoftaxhavensworldwide.Aftertheoutbreakoftheglobalfinancialcrisis,G20requirements.2009GlobalTaxForummeetinginMexicoinSeptember,hasbeenreorganizedtostrengtheninternationaltaxinformationexchangecooperationonabroaderplatform,officiallychangeditsnametothe“globaltaxtransparencyandinformationexchangeforum“(GlobalForumonTransparencyandExchangeofInformationforTaxPurposes,hereinafterreferredtoasthe”GlobalTaxForum“)intheformalauthorizationoftheG20,theforumwasgivennewfunctionsthatmonitorandpromotetheimplementationoftheprinciplesofinternationaltaxtransparencyincludingtherestructuredGlobalTaxForum,absorballthemembersoftheG20andtheOECDforitsmembers,andcontinuetoinvitemorecountriestojointhem.far,globaltaxforumhas109members,[2]hasbeenmanyofthecountriesincludedintheblacklistoftaxhavens.globaltaxforum’spurposeistoprovideabroadplatformfortheimplementationofhighstandardsoftaxtransparencyandinformationexchangeprinciples,butalsoforallcountries,regardlessofwhetheritisforOECDcountriesenvironmentoffaircompetition.[3]
ThereorganizedGlobalTaxForuminordertomonitorandstrengthentheimplementationofinternationaltaxtransparencyandinformationexchangestandardsandprinciples,theestablishmentandimplementationofapeerreviewprogram,whichaimsUnlikethepreviousmonitoringdepthoftheinformationexchangesystemonallmembercountriesoftheForum,checkthenationallegalsystemandpracticeinlinewithinternationaltaxtransparencyprincipletoallmembersoftheForumwillbeareviewofthepeerreviewprocess.launchedthefirstpeer-reviewedforuminMarch2010,the18memberstates.
ThepeerreviewprogramG20support.LeaderssubmissionsG20initsmeetinginTorontoinJune2010,declared:
“Wefullysupporttheworkoftheglobaltaxtransparencyandinformationexchangeforum,andlookforwardtotheprogressofthepeerreviewprocessthemultilateralmechanisms,aswellasawillbeopentoallinterestedcountriesinformationexchangedevelopment.“[4]GlobalTaxForumwillregularlyreporttotheG20onthelatestprogressofitswork,theG20-ledandtopromoteinternationaltaxadministrativecooperationbasis.
Centralissuetaxtransparencyprinciple(twopeer-reviewed
The2002&
lt;
&
OECDtaxinformationexchangeagreementtemplate&
gt;
revised2004&
&
Article26oftheOECDmodelagreementtoavoiddoubletaxationonincomeandproperty,determinetheprincipleoftaxtransparencyandinformationexchange,that“requesttoprovideinformationtothepartymustprovidepredictability”Theprinciplehasbeenincludedtoavoiddoubletaxationagreementtemplate&
UnitedNationsbetweendevelopedanddevelopingcountries.standsfortheprincipleof“principlesofinternationaltaxtransparencyandexchangeofinformation“(InternationalStandardsofTransparencyandExchangeofInformationforTaxPurposes,hereinafterreferredtoas”taxtransparencyprinciple“),isnowtheinternationalcommunityagreedwith.2004inBerlinattheG20financeministersandcentrallinelongmeetingbythisprinciple,allmembersoftheglobaltaxforumarealsoacceptedinthetreatysignedbythisprinciple.
Taxtransparencyprinciplecontainsthreebasicrequirements:
1.Accessibilityofinformation.Identityinformationoftheownerofthepropertyorotherstockholders,andtransactionsenteredintobytheentityorotherorganizationinformationfortax,management,businessorotherreasonsthatmaybeobtainedintheterritoryofaStatetosaveonlyWhenthisinformationtopreserveandmaintaintheappropriatevalid,thecompetentauthoritiesbeforethecouncilcountriesmayprovidethisinformationinaccordancewiththerequestofothercountries.2.Appropriatewaytogetinformationtothetaxauthoritiesmustensurethatitspowerandthemeanstogainaccesstotheinformationabove.Beenassessednationalpowerstoobtaininformationcoveringthesetypesofpersonnelandinformation,itmaybeconsideredanappropriatemeansofaccesstoinformation.3.Presenceinformationexchangemechanismthatestablishedthelegalbasisandmechanism.Exchangeoftaxinformationlegalauthorizationfrombilateralormultilateralmechanisms(suchastheavoiddoubletaxationagreements,taxinformationexchangeagreements,theEuropeanCommissionandtheOECDissued&
amultilateraltaxcollectionConventiononMutualAssistancein,orderivedfromdomesticlawinsomeareas,theexchangeoftaxinformationisbasedontheexchangeoftaxinformationintheregion(suchasintheEuropeanUnionthroughtheinstructionsandrequirementsconductedinthiscaseunderpeerreviewprogramwilldeterminewhetherappropriateinallcasesbeconsultativeregionalinformationnetwork.
(Threepeerreviewmechanism
GovernancetraditionsandresourcestosupporttheGlobalTaxForumpeerreviewprocessfromtheOECD’sinternationalpeerreviewprogramdrivenbytheG20,butitsmethodsofwork,butitissupportedbythesystemandtheexperienceoftheOECDandothermultilateralinternationalorganizationsdifferent,OECDcannotbewiththehelpoflegalandfinancialmechanismstoadvanceortopersuadememberstatestocompliance,butbythecountry’ssystemofcooperationtoachievethegoal.&
Article&
OECDConventionrequiresStatespartiestocarryoutcooperationfollowing:
1.KeepeachotherinformedoftheMemberStates,toprovidethenecessaryinformation.Tonegotiateinasustainedmanner,toparticipateintheprojectagreed.
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