Metrika članka

  • citati u SCindeksu: 0
  • citati u CrossRef-u:0
  • citati u Google Scholaru:[=>]
  • posete u prethodnih 30 dana:4
  • preuzimanja u prethodnih 30 dana:0
članak: 1 od 1  
Anali Pravnog fakulteta u Beogradu
2018, vol. 66, br. 2, str. 47-69
jezik rada: srpski
vrsta rada: članak
doi:10.5937/AlaniPFB1802047P

Creative Commons License 4.0
Arbitraža u međunarodnom poreskom pravu - pravne prepreke za ugovaranje
Univerzitet u Beogradu, Pravni fakultet

e-adresa: dejan.popovic@ ius.bg.ac.rs, gordana@ius.bg.ac.rs

Sažetak

U članu 25, stav 5 Model-konvencije OECD nalazi se norma kojom se neuspeh postupka zajedničkog dogovaranja (MAP) da u roku od dve godine reši spor da li je neko lice oporezovano na način koji nije u skladu sa poreskim ugovorom definiše kao odložni uslov za aktiviranje arbitražne klauzule. Stranke u arbitraži su države ugovornice, a ne poreski obveznik, koji je inače pokreće. Uprkos prednostima arbitražnog rešavanja spora, brojne zemlje u razvoju ne prihvataju arbitražnu klauzulu, navodeći da bi njome bio narušen fiskalni suverenitet, i to u dva aspekta. Prvo, autori ukazuju na to da primena 'bejzbol arbitraže' relativizuje prigovor da arbitraža narušava princip samostalnosti uprave. Drugo, ne može se odbraniti ni prigovor koji ukazuje na nedopuštenost odricanja države od prava da oporezuje jer se tu gubi iz vida razlika između suverenog prava države da uvodi porez, koje je neotuđivo, i prava na naplatu iznosa, koji je sporan. Ne stoje ni ostala dva ustavnopravna argumenta. S aspekta vladavine prava, nema razloga da se arbitraža vezuje samo za činjenična pitanja. S aspekta principa jednakosti, ustavni sudovi neće zahtevati da se arbitraža omogući i u domaćim sporovima jer oni taj princip tumače tako da se odnosi na lica u jednakim pravnim situacijama. Autori zaključuju da Srbija treba da preispita svoj negativan stav o poreskoj arbitraži, što će joj olakšati da se suoči s obavezom da u pristupnim pregovorima prihvati Arbitražnu konvenciju Evropske unije kao deo acquis-a.

Ključne reči

Poreska arbitraža; Poreski ugovori; Postupak zajedničkog dogovaranja (MAP); Fiskalni suverenitet; Subjektivno poresko pravo države

Reference

Altman, Z.D. (2006) Dispute Resolution under Tax Treaties. Amsterdam: IBFD
Arnold, B.J. (2016) The scope of arbitration under tax treaties. u: Lang M., Owens J. [ur.] International Arbitration in Tax Matters, Amsterdam: IBFD
Blum, D. (2016) Setting the context: Overview of dispute resolution mechanisms and current trends. u: Lang M., Owens J. [ur.] International Arbitration in Tax Matters, Amsterdam: IBFD
Brazier, L. (2015) The Arbitrability of Investor - State Taxation Disputes in International Commercial Arbitration. Journal of International Arbitration, br. 1
Burnett, C. (2007) International Tax Arbitration. Australian Tax Review, 3
Carbonneau, T., Sheldrick, A. (1992) Tax Liability and Inarbitrability in International Commercial Arbitration. Journal of Transnational Law & Policy, br. 1
Coremans, J. (1981) La procédure amiable: Belgique. Cahiers de droit fiscal international, 66a
Cruz, Q.N. (2008) International tax arbitration and the sovereignty objection: The South American perspective. Tax Notes International, 51(4)
Dourado, A.P., Pistone, P. (2014) Some Critical Thoughts on the Introduction of Arbitration in Tax Treaties. Intertax, 3
Farah, E. (2009) Mandatory Arbitration of International Tax Disputes: A Solution in Search of a Problem. Florida Tax Review, 8
Ganguly, M. (2012) Tribunals and taxation: An investigation of arbitration in recent US tax conventions. Wisconsin International Law Journal, 4
Gildemeister, A.E. (2007) Arbitration of tax treaty disputes. Transnational Dispute Management, 5
Govind, S., Turcan, L. (2017) The Changing Contours of Dispute Resolution in the International Tax World: Comparing the OECD Multilateral Instrument and the Proposed EU Arbitration Directive. Bulletin for International Taxation, 3-4
Groen, G. (2002) Arbitration in Bilateral Tax Treaties. Intertax, 30(1): 3-27
Jacob, F., i dr. (1991) Handbook on the 1989 Double Taxation Convention between the Federal Republic of Germany and the United States of America, IBFD. Amsterdam
Knežević, G., Pavić, V. (2009) Arbitraža i ADR. Beograd: Pravni fakultet
Koch, K. (1981) Mutual agreement: Procedure and practice: General report. Cahiers de droit fiscal international, 66a
Kollmann, J., Turcan, L. (2016) Overview of the existing mechanisms to resolve disputes and their challenges. u: Lang M., Owens J. [ur.] International Arbitration in Tax Matters, Amsterdam: IBFD
Mcintyre, M.J. (2006) Comments on the OECD proposal for secret and mandatory arbitration of international tax disputes. Wayne State University Law School Legal Studies Research Paper Series, 7-5
McNair, A.D. (1961) The law of treaties. Oxford, itd: Oxford University Press
Muñoz, R.D. (2014) Tax Arbitration and Its Issues: From Fiction to Reality, to Surrealism. Spain Arbitration Review, 21
OECD (1984) Transfer Pricing and Multinational Enterprises. Paris, Three Taxation Issues
OECD (2015) Making dispute resolution mechanisms more effective. u: Action 14-2015 Final Report, Paris
OECD (2017) Model Tax Convention on Income and on Capital: Condensed Version. Paris
OECD (2017) Explanatory statement to the multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting. Paris, http://www.oecd.org/tax/treaties/explanatory-statement, 28. decembar 2017
Park, W.W. (2009) Arbitrability and tax. u: Mistelis L.A., Brekoulakis S.L. [ur.] Arbitrability: International and Comparative Perspectives, Alphen aan den Rijn: Kluwer Law International
Petruzzi, R., Koch, P., Turcan, L. (2016) Baseball arbitration in comparison to other types of arbitration. u: Lang M., Owens J. [ur.] International Arbitration in Tax Matters, Amsterdam: IBFD
Pit, H.M. (2014) Arbitration under the OECD Model Convention: Follow-up under Double Tax Conventions: An Evaluation. Intertax, 6-7
Popović, D., Kostić, S.V. (2009) Ugovori Srbije o izbegavanju dvostrukog oporezivanja. Pravni okvir i tumačenje. Beograd: Cekos
Popović, D. (2017) Poresko pravo. Beograd: Pravni fakultet
Schoueri, L.E. (2016) Arbitration and constitutional issues. u: Lang M., Owens J. [ur.] International Arbitration in Tax Matters, Amsterdam: IBFD
Sucharitkul, S. (1984) Sixth Report on Jurisdictional Immunities of States and Their Property. Yearbook of the International Law Commission, Vol. 2, 1
Tittel, J. (1963) Das Verständigungsverfahren nach den Doppelbesteuerungsabkommen. Berlin: University Press Freie Universität
Tulis, B.A. (2010) Final-offer ‘baseball' arbitration: Contexts, mechanics & applications. Seton Hall Journal of Sports and Entertainment Law, 20(1)
Vogel, K., i dr. (1997) Klaus Vogel on double taxation conventions. London: Kluwer Law International, 229
Vogel, K., Prokisch, R.G. (1993) Interpretation of double taxation conventions: General report. Cahiers de droit fiscal international, 78a
Züger, M. (2001) Arbitration under Tax Treaties. Amsterdam: IBFD