OECD發布了一項新的框架,旨在促進稅務機關之間自動交換不動產所有權信息,尤其針對外國所有者持有的不動產。該計劃包含在OECD向二十國集團提交的最新國際稅收政策發展報告中。
OECD: Plans for international exchange of information on property owners
The OECD has published a new framework to promote the automatic exchange of real estate ownership information between tax authorities, where immovable property is held by foreign owners. The plan is included in the OECD's latest report to the G20 countries on international tax policy developments.
OECD (report to G20 countries)
CFE Tax Advisers Europe
OECD (framework, PDF)