欧盟税收情报交换制度及启示^（*）

内容摘要：

欧盟建立的税收情报交换法律制度基本上和oecd税收协定范本保持一致，而且更加细化和具可操作性。其特点是建立了丰富的情报交换方式，并实现了税收情报交换的电子化。它对在我国内地与香港、澳门地区间构建完善的税收情报交换制度提供了参考。

关键词：税收情报交换 税收协定 避税

abstract:featured by its diverse means and electronic forms, tax information exchange system established by the european union basically comes in line with the oecd model tax convention, but is more detailed and operative. this paper argues that it could provide essential reference for establishing perfect tax information exchange system among mainland china, hong kong and macao.

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