| 打击“避税天堂”国际准则的主要内容 |
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| 引用本文： | 曹晓燕.打击“避税天堂”国际准则的主要内容[J].涉外税务,2010(5). |
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| 作者姓名： | 曹晓燕 |
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| 作者单位： | 中央财经大学; |
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| 摘 要： | 本文以有关打击避税天堂的国际准则为主线,在理解和分析避税天堂的含义和危害的基础上,指出保障税制透明度和进行税务信息分享是打击避税天堂的国际准则中最重要的内容。
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| 关 键 词： | 避税天堂 税制透明度 税务信息分享 |
Main Contents of International Principles for Combating Tax Havens |
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| Xiaoyan Cao.Main Contents of International Principles for Combating Tax Havens[J].International Taxation In China,2010(5). |
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| Authors: | Xiaoyan Cao |
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| Abstract: | Guided by international principles for combating tax havens,and based on an analysis of the concept of a tax haven and its harms,this paper argues that attaining the transparency of tax system and sharing tax information are the key elements of combating tax havens. |
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| Keywords: | Tax haven Transparency of tax system Share of tax information |
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