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On the measures for taxpayer protection in mainland China under the background of automatic exchange of information

Yuhu Li and Zhe Chen (UGent)
(2021) THE TAIWAN LAW REVIEW. 3(310). p.164-177
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Abstract
The development of economic globalization has facilitated the free flow of capital on a global scale. At the same time, some countries and regions have adopted extremely low tax rates to create "tax havens" to attract investment, leading many multinational taxpayers to use tax havens in the world The establishment of shell companies and other methods to evade domestic tax supervision. While maintaining the tax base of sovereign nations, the automatic information exchange mechanism also enables tax authorities to legally obtain a large amount of sensitive financial information of taxpayers, posing a threat to the confidentiality of taxpayer information. Under the automatic information exchange system, maintaining the internationally recognized taxpayers’ right to know, taxpayers’ right to participate, and taxpayers’ right to remedy requires not only the implementation of international tax laws, but also the improvement and cooperation of mainland China’s tax laws.

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MLA
Li, Yuhu, and Zhe Chen. “On the Measures for Taxpayer Protection in Mainland China under the Background of Automatic Exchange of Information.” THE TAIWAN LAW REVIEW, vol. 3, no. 310, 2021, pp. 164–77, doi:10.3966/1025593131009.
APA
Li, Y., & Chen, Z. (2021). On the measures for taxpayer protection in mainland China under the background of automatic exchange of information. THE TAIWAN LAW REVIEW, 3(310), 164–177. https://doi.org/10.3966/1025593131009
Chicago author-date
Li, Yuhu, and Zhe Chen. 2021. “On the Measures for Taxpayer Protection in Mainland China under the Background of Automatic Exchange of Information.” THE TAIWAN LAW REVIEW 3 (310): 164–77. https://doi.org/10.3966/1025593131009.
Chicago author-date (all authors)
Li, Yuhu, and Zhe Chen. 2021. “On the Measures for Taxpayer Protection in Mainland China under the Background of Automatic Exchange of Information.” THE TAIWAN LAW REVIEW 3 (310): 164–177. doi:10.3966/1025593131009.
Vancouver
1.
Li Y, Chen Z. On the measures for taxpayer protection in mainland China under the background of automatic exchange of information. THE TAIWAN LAW REVIEW. 2021;3(310):164–77.
IEEE
[1]
Y. Li and Z. Chen, “On the measures for taxpayer protection in mainland China under the background of automatic exchange of information,” THE TAIWAN LAW REVIEW, vol. 3, no. 310, pp. 164–177, 2021.
@article{8697253,
  abstract     = {{The development of economic globalization has facilitated the free flow of capital on a global scale. At the same time, some countries and regions have adopted extremely low tax rates to create "tax havens" to attract investment, leading many multinational taxpayers to use tax havens in the world The establishment of shell companies and other methods to evade domestic tax supervision. While maintaining the tax base of sovereign nations, the automatic information exchange mechanism also enables tax authorities to legally obtain a large amount of sensitive financial information of taxpayers, posing a threat to the confidentiality of taxpayer information. Under the automatic information exchange system, maintaining the internationally recognized taxpayers’ right to know, taxpayers’ right to participate, and taxpayers’ right to remedy requires not only the implementation of international tax laws, but also the improvement and cooperation of mainland China’s tax laws.}},
  author       = {{Li, Yuhu and Chen, Zhe}},
  issn         = {{1025-5931}},
  journal      = {{THE TAIWAN LAW REVIEW}},
  language     = {{chi}},
  number       = {{310}},
  pages        = {{164--177}},
  title        = {{On the measures for taxpayer protection in mainland China under the background of automatic exchange of information}},
  url          = {{http://dx.doi.org/10.3966/1025593131009}},
  volume       = {{3}},
  year         = {{2021}},
}

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