MOŽEMO LI GOVORITI O OPOREZIVANJU DIGITALNE EKONOMIJE BEZ POBOLJŠANE SARADNJE U PORESKOJ MATERIJI IZMEĐU DRŽAVA?
Abstract
Pronalaženje pravila za oporezivanje prihoda kompanija u digitalnoj ekonomiji i dalje je u centru pažnje. Tri predloga su privukla najveću pažnju, iako je još uvek neizvesno da li će neki od njih biti izabran kao konačno rešenje. Ono što nam pokazuju ovi predlozi jeste to da je za primenu novih pravila za oporezivanje digitalne ekonomije neophodno obezbediti funkcionalno globalno okruženje u kome bi informacije bile lako dostupne i gde bi zemlje pružale pomoć u naplati poreza. Međutim, postojeći instrumenti administrativne saradnje to ne obezbeđuju na adekvatnom nivou. U ovom radu se tvrdi da trenutni politički dogovor oko potrebe postizanja međunarodnog konsenzusa treba iskoristiti za unapređenje mehanizama međusobne pomoći. U radu se tvrdi da CRS treba da postane glavni globalni instrument za automatsku razmenu finansijskih informacija, ili barem da CRS i FATCA pravila treba uskladiti tako da ne postoje razlike između njih. Nadalje, tvrdi se da bi trebalo da sve zemlje počnu da pružaju pomoć u naplati poreza na osnovu OECD MAC-a. I na kraju, tvrdi se da bi trebalo proširiti programe za tehničku pomoć i izgradnju kapaciteta koje pruža OECD tako da više zemalja ima pristup i da se više resursa posveti svakoj zemlji.
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