内容摘要：
本文回顾了国际税收情报交换各种规范和内容的发展变化，对存在的问题及原因进行了分析，指出除了情报交换的技术性障碍以外，最根本的是情报交换中政府与企业之间、主权国家之间以及国家个体和国际组织之间的利益冲突，也即情报交换存在效率与公平问题。最后，文章对如何通过创新情报交换的制度和组织形式解决上述问题提出了构想。
关键词：情报交换 发展 困境
abstract：the paper first reviews the changes and development of norms and contents of international exchange of tax information.secondly,by analyzing existing issues and their causes,it pinpoints that the main obstacle of international exchange of tax information lies in conflicts of interests among governments and their taxpayers,governments of different countries,state sovereignty and international communities.finally,the paper puts forward some suggestions on institutional and organizational innovation of international exchange of tax information.