INTERNATIONAL INITIATIVES IN THE FIELD OF TAXATION AND EUROPEAN LAW

Savina Ivanova Mihaylova-Goleminova

doi:10.5937/zrpfn0-23387

Savina Ivanova Mihaylova-Goleminova Sofia University, Faculty of Law, Administrative Studies Department

DOI: https://doi.org/10.5937/zrpfn0-23387

Sažetak

Abstract

Several different initiatives have been developed and implemented in the course of the last few years which modify the elements of familiar taxation systems and principles and are provoked by business globalization, the common European market and trends in the business environment. The present article aims to provide an overview of the G20/OECD’s Base Erosion and Profit Shifting (BEPS) Project – the second major post-financial crisis effort at global cooperation relating to taxation. Another prominent initiative is the global automatic information exchange system, created mainly for the needs of the USA (Foreign Account Tax Compliance Act, i.e. FATCA), as well as the Multilateral Convention on Mutual Administrative Assistance in Tax Matters. The article also discusses current measures of the OECD, the European Union and their transposition in the Bulgarian national legislation.

Reference

Douma, S. (2017) BEPS and European Union Law. Cahiers de droit fiscal international, Vol. 102a, (pp. 65–95) Sdu: The Hague,

Hongler P., Pistone, P. (2015) Blueprints for a new PE Nexus to tax business income in the era of the digital economy, IBFD Working paper.

Jochum, H., Essers, P. Lang, M. Winkeljohan, N. Wiman. B. (2016) Practical Problems in European and International Tax Law. International Bureau of Fiscal Documentation (IBFD)

Lang (ed.) (2013) Introduction to the Law of Double Taxation Conventions. Vienna: Linde.

Lang, M., Cottani, G., Petruzzi, R., Storck, A. (2019) Fundamentals of Transfer Pricing: A Practical Guide. Kluwer Law International.

Lang, M., Pistone, P., Rust, A., Schuch, J., Staringer, С. (2016) Base Erosion and Profit Shifting (BEPS). Vienna: Linde.

Malherbe, J. (2018). A New Tax Treaty for a New World: The Multilateral Convention to to implement tax treaty-related measures to prevent base erosion and profit shifting. In: Mihaylova-Goleminova, S. Challenges Facing Member States and Candidate Countries of the European Union in the Field of Taxation (pp. 221–263). Sofia: Ciela

OECD, Tax Challenges Arising from Digitalisation – Interim Report 2018: Inclusive Framework on BEPS, OECD Publishing, Paris

Petruzzi, R., Buriak, S. Addressing the Tax Challenges of the Digitalization of the Economy: A possible Answer from a proper Application of the Transfer Pricing Rules? Conference paper presented at the third meeting on Digital Tax Transformation in the multistakeholder series, 18th and 19th December 2017, Vienna University of Economics and business.

Pistone, P. (2017) The Meaning of Tax avoidance and Aggressive Tax Planning in European Union Tax Law: Some thoughts in connection with the reaction to such practices by the European Union. In: Dourado, A. P. (ed.), Tax Avoidance Revisited in the EU BEPS Context (p. 73). Amsterdam: IBFD

Stork, A., R. Petruzzi, Permanent Establishments: Proposals Related to Agency Permanent Establishments – Article 5(5) and (6) of the OECD Model Convention. In: Lang, M., P. Pistone, A. Rust, J. Schuch, С. Staringer. Op. cit. (pp. 83–106)

Антонов, И. Кратък преглед на новите правила за контролирани чуждестранни дружества и защо те няма да проработят в България