- citati u SCIndeksu: 0
- citati u CrossRef-u:0
- citati u Google Scholaru:[
 ]
- posete u poslednjih 30 dana:6
- preuzimanja u poslednjih 30 dana:6
|
|
|
2019, vol. 58, br. 85, str. 263-274
|
|
Međunarodne inicijative u oblasti oporezivanja i evropskog prava
International initiatives in the field of taxation and European law
Sofia University "St.Kliment Ohridski", Faculty of Law, Sofia, Republic of Bulgaria
e-adresa: mihajlova@uni-sofia.bg
Sažetak
Tokom proteklih nekoliko godina razvijeno je i implementirano nekoliko različitih inicijativa koje su dovele do modifikacije elemenata poznatih poreskih sistema i principa, kao rezultat globalizacije poslovanja, zajedničkog evropskog tržišta i trendova u poslovnom okruženju. Ovaj članak ima za cilj da prikaže G20/OECD Projekat o eroziciji poreske osnovice i prebacivanju profita (BEPS) koji, nakon finansijske krize, predstavlja drugi veliki pokušaj uspostavljanja globalne saradnje u oblasti oporezivanja. Još jedna inicijativa takve vrste je globalni automatski sistem za razmenu informacija, koji je prvenstveno namenjen potrebama SAD-a (Zakon o oporezivanju sredstava na računima američkih državljana u inostranstvu, FATCA), kao i Multilateralna konvencija o uzajamnoj administrativnoj saradnji u poreskim stvarima (MIL). U tom smislu c'e se predstaviti aktuelne mere Organizacije za evropsku saradnju i razvoj (OECD) i Evropske unije, i njihovo transponovanje u bugarsko nacionalno zakonodavstvo.
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. They 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 and the European Union and their transposition in the Bulgarian national legislation.
|
|
|
|
Reference
|
|
|
*** (2013) Introduction to the law of double taxation conventions. Vienna: Linde
|
|
|
Antonov, I. (2018) Krat'k pregled na novite pravila za kontrolirani čuždestranni družestva i zaŝo te nâma da prorabotât v B'lgariâ. Sofia: Dan'ci TITA, available at: tita.bg/free/tazes/602
|
|
|
Douma, S. (2017) BEPS and European Union Law. u: Cahiers de droit fiscal international, The Hague: Sdu, Vol. 102a; (pp. 65-95)
|
|
 
|
Hongler, P., Pistone, P. (2015) Blueprints for a new PE Nexus to tax business income in the era of the digital economy. SSRN Electronic Journal, 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, 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, S. (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. u: Mihaylova-Goleminova, S. [ur.] Challenges Facing Member States and Candidate Countries of the European Union in the Field of Taxation, Sofia: Ciela, pp. 221-263
|
|
|
OECD Tax challenges arising from digitalisation: Interim report 2018: Inclusive framework on BEPS. Paris: OECD Publishing
|
|
|
Petruzzi, R., Buriak, S. (2017) Addressing the Tax challenges of the digitalization of the economy: A possible answer from a proper application of the transfer pricing rules?. u: Conference paper presented at the third meeting on Digital Tax Transformation in the multistakeholder series, 18 th and 19 th December 2017, Vienna University of Economics and Business, 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. u: Dourado, A. P. [ur.] Tax Avoidance Revisited in the EU BEPS Context, Amsterdam: IBFD, p. 73
|
|
|
Stork, A., Petruzzi, R. (2016) Permanent establishments: Proposals related to agency permanent establishments: Article 5(5) and (6) of the OECD Model Convention. u: Lang, M.; Pistone, P.; A. Rust, A.; Schuch, J.; Staringer S. [ur.] Base Erosion and Profit Shifting (BEPS), Vienna: Linde, pp. 83-106
|
|
|
|
|