international tax information

The basic foundation of the international tax information exchange cooperation is the confidential system. However, no matter in bilateral or in multilateral agreements on international tax, there is no concrete confidential system because of cultures differences among the countries.

税收情报交换合作的重要基础是各国对所交换情报的保密制度。然而，无论是双边还是多边税收协议，由于各国文化传统不同，都未有一个较具体的秘密保护制度。

the basic foundation of the international tax information exchange cooperation is the confidential system.

税收情报交换合作的重要基础是各国对所交换情报的保密制度。

on international tax information exchange: the recent development and the related measures for china

国际税收情报交换：最新动态和中国对策

the effectiveness of international tax information as evidence

国际税收情报的证据效力

a study into bank secret and international tax information exchange law

银行秘密与国际税收情报交换法律问题研究

in this foundation, the confidential system of the international tax information exchange should be reconstructed.

在此基础上，本章对国际税收情报交换保密制度的重建进行了探讨。