Multilateral Mechanisms for Eliminating the Global Phenomena of Double Non-Taxation
Abstract: Internationalization of administrative cooperation of tax administrations is an adequate response to the growing internationalization of taxpayers’ business and the emergence of new financial instruments. The emergence of cross-border and international tax frauds in addition to threatening the budgets of states, it also undermines fairness of taxation, since regular taxpayers pay more tax than they should, and threatens the efficiency of capital allocation and equal competition in the market. Exchange of information on taxpayers and transactions within multilateral agreements allows states to assess properly tax obligations in the field of direct taxes but also to combat tax evasion and tax fraud and eliminate double non-taxation at the global level. The adoption of a harmonized legal framework for cooperation between tax administrations is the winning of new forces in the world that are committed to maximum transparency in taxation and finances in global business. Bearing in mind the commitment of B&H for European integrations the operational model of administrative cooperation of tax administrations in B&H should be based on mechanisms, standards and best practices of the EU. Such approach would not only enable the fulfillment of obligations to the IMF but it would also represent an appropriate step towards integrating B&H into the system of administrative cooperation of tax administrations of the EU.
Key words: non-taxation, data exchange in tax matters.
Multilateralni mehanizmi za eliminaciju globalnog fenomena dvostrukog neoporezivanja
Rezime: Internacionalizacija službene saradnje poreskih uprava predstavlja adekvatan odgovor na rastuću internacionalizaciju poslovanja obveznika i pojavu novih finansijskih instrumenata. Pojava prekograničnih i međunarodnih poreskih prevara, osim što ugrožava budžete država, narušava pravednost oporezivanja, budući da regularni poreski obveznici plaćaju više poreza nego što bi trebali, te ugrožava efikasnost alokacije kapitala i ravnopravnu konkurenciju na tržištu. Razmjena podataka o obveznicima i transakcijama u okviru multilateralnih sporazuma omogućuje državama da ispravno razrežu poreske obaveze u polju direktnih poreza, ali i da suzbiju poresku evaziju i utaju poreza i eliminiraju dvostruko neoporezivanje na globalnom nivou. Usvajanje harmoniziranog pravnog okvira saradnje poreskih uprava predstavlja pobjedu novih snaga u svijetu koje se zalažu za maksimalnu transparentnost u porezima i finansijama u globalnom poslovanju. Imajući u vidu opredjeljenje BiH za evropske integracije operativni model službene saradnje poreskih uprava u BiH trebao bi se temeljiti na mehanizmima, standardima i najboljoj praksi EU. Ovakav pristup ne samo da bi omogućio ispunjavanje obaveza prema MMF- u već bi predstavljao adekvatan korak ka integriranju BiH u sistem službene saradnje poreskih uprava EU.
Ključne riječi: neoporezivanje, razmjena podataka za poreske svrhe