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税收情报交换是加强国际税收征管合作的重要形式之一,正日益引起世界各国税务当局的高度重视。为了进一步推进情报交换的开展,经济合作与发展组织(OECD)于2006年1月发表了新的情报交换操作手册。本文详细介绍了OECD新情报交换手册的内容,并对其进行了简要评析。
The exchange of tax information is one of the important forms of strengthening cooperation in international tax collection and administration and it is increasingly arousing great attention from the tax authorities of all countries in the world. In order to further promote intelligence exchange, the Organization for Economic Co-operation and Development (OECD) released a new intelligence exchange operation manual in January 2006. This article details the contents of the OECD new intelligence exchange manual and briefly reviews it.