Mutual Administrative Assistance in Tax Matters

  • Aleksandra Šumić Ministarstvo finansija
DOI: https://doi.org/10.5937/gakv94-35216
Keywords: Tax administration, tax evasion, tax matters, cooperation, Convention

Abstract


          The subject of the analysis is interstate administrative cooperation in tax matters with the aim of faster and more efficient cooperation in terms of exchange of documents, collection of tax claims, submission of documents and unified scope of rights of taxpayers in the signatory states in terms of the Convention on Mutual Administrative Assistance in Tax Matters. The focus of the article is the elaboration of provisions, the standard of data exchange on request and to consider the framework of automatic data exchange in the field of tax interstate cooperation in the future, which is already implemented in many developed countries in national tax legislation.

References

 


Литература


 



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  2. Mann, Frederick Alexander. The doctrine of jurisdiction in international law. Martinus Nijhoff, 1964.

  3. Поповић, Дејан. Пореско право. Универзитет у Београду - Правни факултет, 2018.

  4. James, Simon, Christopher Nobes, and Belastingen Economie. The economics of taxation. Vol. 65. Oxford: Philip Allan, 1978

  5. Oberson, Xavier. International exchange of information in tax matters: towards global transparency. Edward Elgar Publishing, 2015.

  6. Анђелковић.Милева. НЕКЕ СПЕЦИФИЧНОСТИ ПОРЕСКЕ КОНТРОЛЕ У САВРЕМЕНИМ УСЛОВИМА ПОСЛОВАЊА. Зборник радова Правног факултета у Нишу 55.74 (2016)


 


Закони и други правни акти


 



  1. Конвенција о узајамној административној помоћи у пореским питањима - OECD. Publishing, and Organisation for Economic Co-operation and Development. The multilateral convention on mutual administrative assistance in tax matters: amended by the 2010 protocol. Organisation for Economic Co-operation and Development, 2011.

  2. OECD Classification of Taxes and Interpretative Guide

  3. Directive (EU) 2015/849 — prevention of the use of the financial system for the purposes of money laundering or terrorist financing

  4. FATCA (Foreign Account Tax Compliance Act)

Published
2022/08/31
Issue
Vol. 94 No. 2 (2022): Glasnik Advokatske komore Vojvodine
Section
Stručni rad

 

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