内容摘要：

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。

关键词：oecd　情报交换　手册

abstract：as a key element in enhancing cooperation in international tax matters,exchange of information has got more and more attention by tax administrations all over the world.to promote exchange of information of member countries,oecd released the manual on the implementation of exchange of information provisions for tax purposes in january,2006.this paper gives an introduction to the manual and comments on it curtly.

>>阅读全文