英文_OECD_评估税收透明度和信息交换方面的进展_经合组织和全球论坛向二十国集团财政部长和央行行长提交的报告_65页_2mb

Taking Stock of Progress on Transparency and Exchange of Information for Tax Purposes

Report Summary
This document analyzes global progress in tax transparency and information exchange (EOI) since the G20’s inception, focusing on international frameworks, practical implementation, and ongoing challenges. Prepared by the OECD and Global Forum for G20 Finance Ministers.

Key Findings

Progress on Tax Transparency

1. G20 Leadership:

   • G20 commitments and initiatives (e.g., 2009 “end of banking secrecy”) drove the development of global EOI standards under the OECD-hosted Global Forum.
   • 172 jurisdictions now implement the Exchange of Information on Request (EOIR) and Automatic Exchange of Information (AEIO) standards.
   • By 2024, 112 jurisdictions had commenced Common Reporting Standard (CRS) exchanges (exchanging ~171 million accounts worth ~EUR 13T).

2. Revenue Impact:

   • Global Forum data identifies EUR 135B in additional revenues (tax + penalties) from EOI mechanisms since 2009.
   • CRS implementation reduced offshore bank deposits by ~28.5% and tax evasion by ~70%.

Implementation Challenges

1. Confidentiality Safeguards:

   • Jurisdictions rated 89% compliant (EOIR) or 95% aligned (CRS) with confidentiality standards.
   • ~37% report data quality as the primary challenge for CRS effectiveness.

2. Cross-Border Coordination:

   • Delays in information exchange remain an issue (avg. 70% of EOIR requests answered within 180 days).
   • Capacity-building prioritized for developing countries, with tools like the Train-the-Trainer program.

Future Priorities

• Crypto-Assets: 69 jurisdictions committed to Crypto-Asset Reporting Framework (CARF) by 2027.
• Emerging Areas: Real estate transparency initiatives underway to address non-financial asset evasion.
• Ongoing Challenges: Bearer shares, shell companies, and digital nomad schemes require further mitigation.

Structural Elements

• Annex F: Lists G20 calls to action, e.g., 2023/2024 directives on CARF and beneficial ownership.
• Legislative Progress:
  • Nearly universal repeal of banking secrecy laws.
  • Record proliferation of Tax Information Exchange Agreements (TIEAs/TIEAs) and Multilateral Administrative Assistance Conventions (MAAC).

Conclusion:
International tax transparency frameworks have significantly boosted compliance and revenue collection, but gaps remain. Continuous capacity-building and addressing emerging risks like crypto-assets are critical for sustained impact.