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税收情报的国际交换是有关国家之间就税收的跨国征纳所进行的相互协助和为防止税收欺诈及偷漏税所进行的司法协助,是各国税务当局之间加强税务管理合作的一项重要内容。税收情报的国际交换是在经济一体化、全球化和税收国际化的背景下,各国税务当局之间加强税务管理合作的一项重要内容,是国际税务协调的重要组成部分。在各国签订的双边或多边税收协定中,通常都对税收情报交换进行专门规定,情报交换条款也因此被称为“协定中的协定”。
The international exchange of tax information is mutual assistance for cross-border taxation in countries and judicial assistance to prevent tax fraud and tax evasion, and is an important aspect of strengthening tax administration cooperation among tax authorities in various countries. . International exchange of tax information is an important part of strengthening tax administration cooperation among tax authorities of all countries under the background of economic integration, globalization and taxation internationalization. It is an important component of international tax coordination. In the bilateral and multilateral tax treaties concluded by various countries, special provisions are usually made on the exchange of tax information, and the terms of the exchange of information are therefore referred to as the “agreements in the agreement.”