조세피난처에 대한 국제적 대응과 조세정보교환협정

Abstract

This research, centering on the OECD member countries, has taken a look at the international countermeasure against a tax haven which emerged from the latter period of the 1990s. This research began with a restrictive eye on a tax haven and harmful tax competition at first, but there appeared TIEA(Tax Information Exchange Agreement) and information exchange and transparency were emphasized in the developmental process of the research. With more emphasis on the importance of a tax haven and information exchange after the 2008 financial crisis, OECD Global Forum is leading the stream of international taxes with its initiative in a tax haven. Through such a stream of international taxes, this research is expected to get the implications as follows First, we cannot be optimistic about the effectiveness of immediately collecting information though we've made an agreement on a tax haven and made TIEA; however, it cannot be denied that such an agreement-making aspect becomes a catalyst to convert from an confrontational approach tax-haven-hosting countries to a conversational approach to them. TIEA-making is the first step toward interaction with a tax haven, and even from now, it is expected that TIEA-making could at least play a role of a restriction line to tax evasion using a tax haven. Secondly, as the forum for discussing major issues of the world economy moves to G20 from G7, so is the era when OECD takes the unilateral lead in discussions gone. The more the number of the countries participating in OECE Global Forum, the more time and cost it might take for decision-making; nevertheless, OECD Global Forum is proving that such issues as tax evasion and tax avoidance could be resolved effectively only through international countermeasures. Thirdly, in setting up our direction of tax policy against a tax haven, we shouldn't overlook the importance of TIEA. This research holds that grasping the actual condition on how other countries operate the TIEA made with tax-haven-hosting countries, and going over what role the regulations on information exchange have played in TIEA we have made up until now would be conducive to taking our course of the upcoming agreement policy.