税收情报交换条款实施手册 模块 应请求交换情报.pdfVIP

MANUAL ON THE IMPLEMENTATION OF EXCHANGE OF INFORMATION PROVISIONS FOR TAX PURPOSES Approved by the OECD Committee on Fiscal Affairs on 23 January 2006 UNCLASSIFIED MODULE 1 ON EXCHANGE OF INFORMATION ON REQUEST The complete manual currently consists of the following Modules: General Module - General and legal aspects of exchange of information Module 1 - Exchange of information on request Module 2 - Spontaneous exchange of information Module 3 - Automatic (or routine) exchange of information Module 4 - Industry-wide exchange of information Module 5 - Simultaneous tax examinations Module 6 - Tax examinations abroad Module 7 - Country profiles regarding information exchange Module 8 - Information exchange instruments and models The purpose of the Manual is to provide tax officials dealing with exchange of information for tax purposes with an overview of the operation of exchange of information provisions and some technical and practical guidance to improve the efficiency of such exchanges. The manual can be used for training and to design or update domestic manuals. The modular approach allows countries to choose only the parts that are relevant to their specific exchange programs. OECD MANUAL ON THE IMPLEMENTATION OF EXCHANGE OF INFORMATION PROVISIONS FOR TAX PURPOSES MODULE ON EXCHANGE OF INFORMATION ON REQUEST 1. Exchange of information on request describes a situation where one competent authority asks for particular information from another competent authority. Typically, the information requested relates to an examination, inquiry or investigation of a taxpayer’s tax liability for specified tax years. Information exchange upon re