经济全球化背景下,离岸金融中心、离岸公司的国际避税问题也日益突出。本文分析了情报交换的重要性,探讨了在新形势下如何运用税收情报交换手段提高离岸纳税遵从度,并对税收情报交换工作的发展前景进行了展望。%Under the background of economic globalization, international tax avoidance of offshore financial centers and offshore companies is increasingly prominent. This paper analyzes the importance of information exchange, and explores into how to use the means of tax information exchange to improve offshore tax compliance in the new situation, and gives the prospect of tax information exchange development in the future.
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