نوع مقاله : علمی- پژوهشی

نویسندگان

1 دکترای حقوق، گروه حقوق بین‌الملل، واحد نجف آباد، دانشگاه آزاد اسلامی، نجف آباد، ایران

2 دانشیار حقوق بین‌الملل، گروه حقوق بین‌الملل، واحد نجف آباد، دانشگاه آزاد اسلامی، نجف آباد، ایران

چکیده

اصل جریان اطلاعات که نام دیگر آن تبادل اطلاعات است، در حوزه حقوق بین الملل مالیاتی نیز به رسمیت شناخته شده و ابزارها و مکانیزم هایی برای تحقق آن در نظر گرفته شده است. از جمله این مکانیزم توافق نامه های تبادل اطلاعات مالیاتی  می باشد، با جهانی شدن حقوق بین الملل مالیاتی فعالیت های مالیات دهندگان دیگر محدود  به مرز مشخصی نیست ولی ادارات مالیاتی همچنان به مرز های خود محدود شده اند لذا دولتها به همکاری های بیشتری با یکدیگر  نیازمند هستند . لازمه ی این همکاری ها تبادل اطلاعات مالیاتی به اشکال مختلف از جمله تبادل به درخواست، تبادل خودکار وتبادل خودجوش اطلاعات می باشدکه این امر از طریق انعقاد معاهدات بین المللی دوجانبه وچند جانبه میسر میگردد. در این نوشتار با بررسی نقادانه موافقت نامه های نمونه تبادل اطلاعات مالیاتی به روشی توصیفی و تحلیلی می توان به انعقاد سندی مناسب برای راه اندازی تبادل اطلاعات بین دو کشور با سیستم های مختلف مالیات بر درآمد امیدوار بود.

کلیدواژه‌ها

عنوان مقاله [English]

A Critical Review of Mechanisms of Tax Information Exchange Agreements

نویسندگان [English]

  • Vahid Asadzadeh 1
  • Seyed Ghasem Zamani 2

1 PhD in Law, Department of International Law, Islamic Azad University, Najafabad, Iran

2 Associate Professor of International Law, Department of International Law, Islamic Azad University, Najafabad, Iran

چکیده [English]

The principle of information flow, also known as the exchange of information, has been recognized in the field of international tax law and tools and mechanisms have been considered for its realization including the mechanisms of tax information exchange agreements. With the globalization of the international tax law, taxpayer activities are no longer limited to a specific Border, but still the tax administration needs to be restricted to their borders. Therefore, governments need more cooperation with each other and to this end, the exchange of tax information in various forms, including exchange-to-demand, automatic exchange, and spontaneous exchange of information through the conclusion of bilateral and multilateral international treaties is possible. This article critically reviews the tax information exchange agreements. The descriptive and analytical methods can be used to enter into an appropriate document to set up the exchange of information agreement between countries with different systems of income tax had hoped.

کلیدواژه‌ها [English]

  • Exchange of Information
  • Bilateral and Multilateral International Treaties
  • International Tax Law

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