情报交换

第三部分：情报交换的国际规定。该部分主要对OECD范本、联合国范本和美国协定范本以及多边合作协定中对情报交换的规定进行总结和比较。

Part three , international laws on the exchange of information , this part summarizes and compares the laws and regulations of the exchange of information of the countries in the world , including OECD model UN model USA model EU directives and some multilateral conventions .

难以置信你居然跟她做了交易其实更像是互利互惠的情报交换

I can 't believe you made a deal with her.It was more like a helpful exchange of information .

在东南亚的两次“风暴”行动之后，IMPACT希望促进情报交换和培训方面的合作。

In the aftermath of two " Storm " operations in south-east Asia , IMPACT wants to foster cooperation in intelligence exchanges and training .

加强两地间税收情报交换和征税协助；

To strengthen tax information exchange and tax administrative assistance ;

国际税收情报交换中的保密问题研究

Study on the Confidential System of the Tax Information Exchange

加强税收情报交换打击国际偷逃税

Perfecting the Exchange of Tax Information and Cracking Down on International Tax Avoidance

在此基础上，本章对国际税收情报交换保密制度的重建进行了探讨。

In this foundation , the confidential system of the international tax information exchange should be reconstructed .

税收中性原则是国际税法的基本原则之一，有效地实施国际税收情报交换有利于维护税收中性原则。

The principle of tax neutrality is one of the fundamental rules of the international tax law .

国际税收情报交换制度作为国际税务合作的方式，本质上是符合国家主权原则的，但在一定程度上又突破了传统的国家主权原则。

In essence , the international exchange of tax information accords with the principle of states ' sovereignty .

不管情报交换的质量如何，我们和该国的情报合作是完全有理由的。

Whatever the quality of the information exchange , our intelligence collaboration with that country was more than justified .

在国际税收情报交换的实施过程中应以尊重国家主权原则为前提。

During the course of exchange of tax information , the contracting states should respect the principle of states ' sovereignty .

税收情报交换是防止国际偷避税和税收欺诈的一种有效手段。

Abstract : The exchange of tax information is an effective measure to prevent the international tax avoidance and tax trick .

国际税收情报交换制度本身就体现了互惠原则，互惠原则能激励各缔约国对税收情报交换的实施。

The international exchange of tax information reflects the principle of reciprocity , and reciprocity can inspire the exchange of tax information .

透明度原则与国际税收情报交换制度存在着关联性，但二者在内容、要求、直接目的等方面存在差异。

There are many differences between the principle of transparency and the international exchange of tax information , but they associate in many aspects .

本文分析了两种方法下的经济影响，认为加强情报交换是较优的选择。

This dissertation discusses the economic influences of the two methods individually , and claims that to promote information exchange is a better choice .

向发展中国家提供顾问处理严重环境问题以支助情报交换所机制的技术合作信托基金；

Technical cooperation trust fund to support the clearing house mechanism through provision of consultants to developing countries for dealing with serious environmental problems ;

面对这一挑战，各国政府可以提高预提税税率或加强税收情报交换。

Facing this challenge , governments in various countries can solve this problem through raising tax rate of withholding tax or strengthening tax information exchange .

仅有两个国家，危地马拉和瑙鲁没有合法的税收情报交换体系（尽管事实上该体系运作良好）。

Only two countries , Guatemala and Nauru , have no legal system for the exchange of tax information , although they are working on it .

第二部分：国际情报交换中存在的障碍及其消除对策。该部分主要分析了阻碍情报交换有效开展的因素，提出了消除这些障碍的措施。

Part two , obstacles of the information exchange , this part analyses the obstacles of the exchange of international tax information and recommends the resolutions .

整个演进过程可分为国际税收情报交换制度的萌芽期、基本成型期、全面发展期和加速发展期四个阶段。

The whole process can be divided into four periods & the germination period , the molding period , the comprehensive development period and the accelerated period .

国际税收情报交换是国际税务合作的重要组成部分，为应对经济全球化背景下有害的税收竞争、打击国际逃避税，应加强国际税收情报交换。

International exchange of information forms one part of international tax cooperation and it 's also very necessary to strengthen the implement of the effective exchange of information .

国际税收情报交换是当前国际税收合作中亟待研究的重大、前沿、热点课题。

International exchange of tax information is one of the cutting-edge hot topics in the field of current international tax cooperation , which urgently need more research on .

因此，国际税务合作的必要性与重要性日益凸显，其中取得较大影响和较多共识的是国际税收情报交换合作。

So the cooperation of the international tax authorities becomes necessary and important . One of the most important and influencial cooperations is the international exchange of tax information .

在国内应该完善相关的法律和制度，提升情报交换协议的数量和法律地位，克服技术层面的障碍。

In civil part , we should improve the relevant laws and systems , enhance the number and legal status of information exchange agreements , and overcome the technical barriers .

当前，随着无人机的迅猛发展，如何实现飞机与地面之间快速、准确的情报交换已成为无人机系统设计中的关键问题。

Nowadays , with the speedy development of UAV , how to achieve the exchange of information between plane and ground quickly and accurately is the key technology to UAV design .

第四章论述我国国际税收情报交换保密制度的设计与完善，主要从我国保密制度现状及完善两方面加以阐述。

Chapter 4 designs the confidential system of the international tax information exchange in our country and its improvements , which focus on the situation of our confidential system and its development .

通过建立均衡模型及求解，结论证明引入税收收入分享机制能够吸引小国参与税收情报交换体制，结论有助于促进国际税收情报交换制度的建立。

Through the establishment and solution of equilibrium model , this dissertation gets the conclusion that small countries would be attracted to participate in tax information exchange system by introducing tax revenue sharing mechanism .

国际税收情报交换可以建立在双边条约、多边条约、国内法和超国家的统一立法基础之上。

And there are a number of international legal instruments on the basis of which exchanges of information for tax purposes may take place , such as bilateral convention , multilateral convention , domestic law and supranational law .

税收情报交换合作的重要基础是各国对所交换情报的保密制度。然而，无论是双边还是多边税收协议，由于各国文化传统不同，都未有一个较具体的秘密保护制度。

The basic foundation of the international tax information exchange cooperation is the confidential system . However , no matter in bilateral or in multilateral agreements on international tax , there is no concrete confidential system because of cultures differences among the countries .

严格限制情报之交换

Restricting rigidly the exchange of information