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Issue:
INTERNATIONAL TAX NOTES
Author(s):
JIA Lanxia
Pages:
2
Year:
2015
Issue:
1
Journal:
International Taxation In China
Keyword:
共享范围
;
税讯
;
交易税
;
账户余额
;
资产销售
;
财长会议
;
信息交换
;
个人所得税税率
;
碳税
;
养老金计划
;
Abstract:
<正>欧盟扩大信息共享范围以打击逃税2014年12月9日,欧盟财长会议在布鲁塞尔通过一项指令,将纳税者的利息、股息、金融资产销售收入以及账户余额等信息均纳入成员国间信息共享范围,以打击跨境逃税与税务欺诈。该指令的通过是欧盟打击逃税的关键一步,意味着银行保密在欧盟的终结。根据这一新的指令,各成员国将于2017年9月之前正式启动信息交换。欧盟未就征收金融交易税达成共识
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