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Head kodumaised eksperdid

Head kodumaised asjatundjad: Kuidas selle asjaga ikkagi tegelt on?
Nt viimatises Economist’is rahvusvaheliselt tunnustatud asjatundja EList kirjutab:
BEPS steps
Far from being a missed opportunity (“New rules, same old paradigm”, October 10th), the OECD’s BEPS project opens up a new era in international taxation. Its main goal is to change the behaviour of multinational companies and governments, and in this it has already been successful. Companies are balancing the desire to minimise tax with the reputational and financial risks associated with aggressive tax planning. And gone are the days when governments could do secret deals.
BEPS puts a new emphasis on multinationals complying with the spirit and letter of the law as set out in the OECD’s guidelines. You say that the OECD has stuck with a deeply flawed “independent entity” principle rather than venturing into the brave new world of a global formula apportionment. But the latter is conceptually flawed, a political non-starter and would not be in the interest of developing countries.
Related topics: Economist’is
• Britain’s Parliament
• Economic development
• Trade policy
• World politics
• Political policy
The OECD recognises that implementation will be “messy”, as you put it. That is inevitable given the complexity of the issues and that some of the recommendations will require changes in national laws and more than 3,000 bilateral tax treaties. On treaty revision, one of the most innovative and far-reaching proposals is the idea of a multilateral instrument to speed up necessary changes to the network of treaties, which might otherwise take up to 15 years.
One area where more progress would have been desirable is in mandatory tax arbitration. The current procedures to resolve cross-border wrangles won’t cope with the tsunami of disputes that will arise in the post-BEPS environment. To get a broader take up from countries we need a new framework for resolving disputes that addresses the concerns of developing countries.
JEFFREY OWENS
Director
Global Tax Policy Centre
Vienna University of Economics and Busines
Kas justkui Eesti kah ei kuulu OECD ridadesse – ja – kas ELi Komisjon ei aja sama rida Volinik Moscovitsi’ga eesotsas: kas meie Võimurid järsku silmad ja suud kinni hoides midagi maha ei maga järjekordselt mingi tabuteema jamaga – nagu nt suhkrutrahvi kaasusega?
Kas nt vähemalt EP ei võiks silmi pilutada ja vähemalt professionaalselt/mittepopulistlikult vastavalt PS par 106 raamides avalikustada et eesti residentide investeeringuid välismaal on peatelt ligi 30 miljardit – suuresti sotsiaal-küberneetilisel kõlvatu/ebaõiglase – nii kodumaises kui ka rahvusvaheise mõistes – 0-kasumimaksu mõjul.

oktoober 29, 2015 - Posted by | Uncategorized

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