稅捐資訊通報與稅法──國際資訊交換下一般性及德國法觀點之探討（譯文）

Kontrollmitteilung und Steuerrecht: Allgemeine und deutsche Aspekte unter besonderer Berücksichtigung des internationalen Informationsaustausches

稅捐申報是稅捐稽徵機關計算納稅義務人應稅所得時最重要的資訊來源。為審查租稅申報裡的陳述是否正確，實地審查成為必要手段。但是稅捐資訊交換也可以提供輔助。所謂稅捐資訊交換，是指某一稅捐稽徵機關將所握有重要的租稅檔案向另一稅捐稽徵機關、行政機關通知，或者公法人向稅捐稽徵機關通知，而不待對方事先請求，亦即自發提供或自動通知。但是稅捐資訊交換也可以由私人為之。儘管行政機關或者私人因法律規定而負有轉交重要資訊之義務，但是該資訊轉交之行為得以裁量決定或自由為之的方式行使。在全球化及世界連絡網之下，稅籍居民跨境成為常態，並因此使得其財富容易瞞過原本國家的稅捐稽徵機關。在這種情況下，各國的稅捐稽徵機關需要強烈合作，才能防止財富被不當隱瞞。無論是自發提供、自動交換或者須請求的資訊交換，在這裡都是要求更高的透明度及更多的租稅公平。但是一國不得在他國行使調查權限，因而需要有國際法上的協議。藉由這些協議，特別是課以締約國雙方移交出重要的稅捐事實資料，從而使得各該國家能夠正確核課稅捐。為此，這些協議指的是：雙重課稅防免協定、經濟合作暨發展組織稅約範本，以及經濟合作暨發展組織為回應G20國家之請求，針對金融帳戶的自動資訊交換發展出共同申報準則。

The tax declaration is the most important source of information for the tax collection agency to calculate the taxable income of the taxpayer. In order to review the correctness of the statements in the tax return, field review became a necessary tool. However, tax information exchange can also provide assistance. The so-called tax information exchange refers to a tax collection and collection authority that informs the tax collection and collection authority or the administrative agency that the important tax collection file is held, or that the public legal person informs the tax collection and collection authority, and does not wait for the other party. Request in advance, that is, spontaneous or automatic notification. But tax information exchange can also be done by private individuals. Although the administrative agency or the private company has the obligation to transfer important information due to legal provisions, the act of transferring the information can be exercised in discretion or freely. Under the globalization and the world’s network, tax residents have become the norm across borders, and as a result, their wealth has easily escaped the tax collection agencies of the country. Under this circumstance, the tax collection agencies of various countries need strong cooperation to prevent wealth from being improperly concealed. Whether it is spontaneous provision, automatic exchange or information exchange required, here is the need for greater transparency and more tax fairness. However, a country may not exercise its investigative powers in other countries, and therefore requires international law agreements. Through these agreements, in particular, the parties have handed over important tax factual information to both parties, thus enabling each country to properly levy taxes. To this end, these agreements refer to the Double Taxation Relief Agreement, the OECD Tax Model, and the OECD’s request to respond to the G20 countries to develop a joint declaration for the automatic exchange of information on financial accounts. Guidelines.