國際稅務資訊交換制度與納稅人權利保障——以OECD範本與歐盟法為中心

Abstract

國際稅務資訊交換制度透過條約或協議等國際法規範與內國法共同作用而構成，各國藉由稅務資訊交換制度更精確完整掌握納稅人海外經濟活動，並經由資訊交換程序取得納稅人海外稅務資訊並據以核課稅捐。本制度為各國稅捐機關合作以發見課稅之真實，並防杜稅捐規避及稅捐逃漏之重要手段，但交換過程中資訊之蒐集、傳遞與使用所影響之納稅人權利與對應之保障，尚待探討。 有鑑於此，本文以個案資訊交換為重心，並從規範或範本之文本出發，從OECD相關範本與歐盟法之設計背景以及內容出發，並以歐盟資訊交換制度運作實務為對象，討論歐盟會員國內國法與國際規範之互動與涉及納稅人基本權利之相關保障規範，並透過歐盟法院案例之分析探討，觀察歐盟現行制度下納稅人權利保障可能之不足及其對歐盟跨境稅務資訊交換機制之潛在影響，並從此出發，進一步討論此現象是否為資訊交換制度共通性之潛在問題，以及從本文觀點，現行範本或規範下可能之保障基礎與修正方向。 最後，本論文以前述討論為基礎，探討我國法制下，在國內租稅調查程序對納稅人稅務資訊相關權利之保障情形及缺陷，以及我國現行資訊交換程序之授權基礎與法律效力，並討論資訊交換程序取得納稅人海外租稅資訊對納稅人權利之影響與潛在爭議。

The process of international exchange of information in tax matters is jointly regulated by international legal instruments and domestic laws. Through exchange of information, a country has access to tax information related to taxpayer’s economic activities abroad and levies taxes based on these exchanged information. Exchange of information is important for tax cooperation and helps tax authorities levy taxes and prevent tax avoidance and tax evasion. However the collecting, the transmitting and the use of such information may also affect the taxpayer’s rights. Taking into account the position of the taxpayer in the exchange of information process, the thesis mainly focuses on exchange of information on request, and starts from the existing legal regulations and models, including OECD models and European Union (EU) Law, analyzing the context of establishing such instruments and comparing the content and the regulating power. Secondly, the thesis studies the operation of EU exchange of tax information, discussing the interaction between the domestic law of EU Member States and EU law, and also the regulations related to the protection of taxpayer. The thesis also observes the shortcoming of the existing EU information exchange system from the study of EU cases. Moreover, the thesis discusses whether it is a common problem in all the existing exchange of information process and the possible legal bases of the protection of taxpayer. The thesis then discusses the Taiwanese tax investigation rules and the existing exchange of information instruments in Taiwan, and analyzing whether there is any need of revision.