税收情报交换条款实施手册 模块4 产业交换情报.pdf

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1、MANUALONTHEIMPLEMENTATIONOFEXCHANGEOFINFORMATIONPROVISIONSFORTAXPURPOSESApprovedbytheOECDCommitteeonFiscalAffairson23January2006UNCLASSIFIEDMODULE4ONINDUSTRY-WIDEEXCHANGESOFINFORMATIONThecompletemanualcurrentlyconsistsofthefollowingModules:GeneralModule-Generalandlegalaspects

2、ofexchangeofinformationModule1-ExchangeofinformationonrequestModule2-SpontaneousexchangeofinformationModule3-Automatic(orroutine)exchangeofinformationModule4-Industry-wideexchangeofinformationModule5-SimultaneoustaxexaminationsModule6-TaxexaminationsabroadModule7-Countryprofi

3、lesregardinginformationexchangeModule8-InformationexchangeinstrumentsandmodelsThepurposeoftheManualistoprovidetaxofficialsdealingwithexchangeofinformationfortaxpurposeswithanoverviewoftheoperationofexchangeofinformationprovisionsandsometechnicalandpracticalguidancetoimproveth

4、eefficiencyofsuchexchanges.Themanualcanbeusedfortrainingandtodesignorupdatedomesticmanuals.Themodularapproachallowscountriestochooseonlythepartsthatarerelevanttotheirspecificexchangeprograms.00195453OECDMANUALONTHEIMPLEMENTATIONOFEXCHANGEOFINFORMATIONPROVISIONSFORTAXPURPOSESM

5、ODULEONINDUSTRY-WIDEEXCHANGESOFINFORMATION1.Introduction1.Asinternationaltransactionshaveincreased,sotoohastheneedfortaxtreatypartnerstoseekassistancefromeachotherbysharingknowledgeandexpertiseonparticularindustriesandspecialissuesofmutualinterest.Actingaloneisdifficultfortax

6、administrationsfacingglobalchallenges.Industry-wideexchangesofinformationcanprovideananswer.2.Anindustry-wideexchangeofinformationistheexchangeoftaxinformationspecificallyconcerningawholeeconomicsectorandnottaxpayersinparticular.Thepurposeofsuchanexchangeistosecurecomprehensi

7、vedataonworldwideindustrypracticesandoperatingpatterns,enablingtaxinspectorstoconductmoreknowledgeableandeffectiveexaminationsofindustrytaxpayers.2.Authority3.Theauthorityforundertakingindustry-wideexchangesofinformationisderivedfrombilateraltaxconventionsbasedontheOECDModelC

8、onventionorotherapplicableinformationexchangeinstruments.ThisModulep