国际税法视野下透明度原则的正当性危机

美国藉由 FATCA 法案在全球推广税收透明度原则，瑞士签署“信息透明协议”昭显国内法对此原则的让步。但是由于透明度原则自身规定的欠缺，导致该原则滥用的扩大化，使其面临正当性危机。此危机具体包括主权危机、合理性危机以及合法性危机。国际社会应通过缔结税收协定时强调互惠原则、适用比例性原则和运用最密切联系原则的方式解决此危机。我国也应当在签订税收协定时，明确透明度原则的细节，坚守司法主权的底线，以及厘清透明度原则与《银行保密法》的界限。

The Legitimacy Crisis of the Principle of Transparency from the Perspective of International Tax Law

There is a staged achievements when“information transparency agreement”signed in Switzerland.But because of the lack of transparency principle of its own rules,which leads to the expansion of the abuse of the principle,make it face a crisis of legitimacy.Specific include:the crisis sovereign crisis,rationality and legitimacy crisis.The international community should by emphasising the agreement concluded between tax reciprocity principle,apply the principle of proportionality and way of applying the most significant relationship principle to solve this crisis.china should be clear about the details of the transparency principle,abide by judicial sovereignty bottom line,and clarify the transparency principle and the boundaries of the bank secrecy laws when signing a tax treaty.