自發資訊交換(Spontaneous Exchange of Information, SEOI)指依租稅協定進行稅務資訊交換時，一方締約國主管機關考量其持有之稅務資訊可能對他方締約國有課稅利益，自發性(即他方締約國未提出請求)提供該稅務資料予該他方締約國主管機關查核運用。我國租稅協定締約國配合經濟合作暨發展組織(OECD)104年10月發布之防止稅基侵蝕與利潤移轉(BEPS)行動計畫5「有效打擊
Le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales est un organisme multilatéral au sein duquel plus de 170 juridictions participent sur un pied d’égalité. Le Foru
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El presente informe destaca la labor llevada a cabo por la OCDE para ayudar a los países en desarrollo a mejorar sus sistemas tributarios, abarcando múltiples formas de asistencia y asesoramiento en m
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Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of
Organisation for Economic Co-operation and Development60
On 15 July 2014 the OECD published the Standard for Automatic Exchange of Financial Account Information in Tax Matters, also known as the Common Reporting Standard or CRS. Since then 102 jurisdictions
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