역외탈세 방지를 위한 국제적 논의 동향과 우리나라의 대응방안

This paper sets forth the main ideas and problems on the exchange of financial information according to the tax treaty, the Reports of Foreign currency deposit transaction of the Foreign Exchange Transaction Act, and the current OECD’s discussions on pursuing the smooth exchanges of tax and financial information through the expansion of tax treaties and information exchange agreements among countries including non-cooperative jurisdictions. Moreover, this introduces the increase in information exchanges being pursued by the G20 summit meeting and the countermeasures against the countries which do not implement the international standard. In addition, it presents the tools to prevent offshore tax evasion including the Reports of Foreign Bank and Financial Accounts and voluntary disclosure program in place in the U.S. It is expected that both programmes, which have been getting more attentions recently as the U.S. attains the offshore bank accounts of the U.S. nationals in the wake of incident concerning the Swiss bank UBS, will play their roles to crush the offshore tax evasion if the conditions are met to prevent the offshore tax evasion through tax treaties and information exchange expansions.