국제세원관리의 문제점과 개선방안

Abstract

To avoid the tax avoidance tax authorities tend to strengthen the management of taxation resources. And they also eager to sign off tax treaties for information exchange. In the most existing tax treaties we have a clause for tax information exchange in order to encounter offshore tax avoidances, but it still does not seem to work efficiently. Reparation of tax treaties is very difficult to complete, because it needs agreements of both sides. So it is useful to try to make information exchange agreement on the administration level between tax authorities. Above all NTA must try to activate the existing information exchange clause in tax treaties. NTA also has to try to communicate with foreign tax authorities and discuss which information we need and we can provide, and consequently make agreements about the contents and the conditions of information exchange.