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ANÁLISIS
Acabemos con los ‘búnkeres fiscales’
Hay tres vías en la UE: no reconocerlos, una larga armonización fiscal o una acción de la vanguardia
Xavier Vidal-Folch 23 MAY 2013 - 00:04 CET
ANALYSIS
Down with the 'tax bunkers'
There are three ways in the EU: not recognizing, long tax harmonization or action of the vanguard
Xavier Vidal-Folch 23 MAY 2013 - 00:04 CET
Ending tax bunkers in Europe is an urgent task. The loss of tax revenue is more poignant the more you need balance the public accounts. Tax fraud is immoral because taxpayers pechan with Part of evaders. It hurts to growth and employment to steal public investment resources. And causes more social cuts or tax hikes or more. If one billion euros annually to the tax evaded in the EU pay taxes, all melt European debt in 8.8 years.
There are three ways to eliminate them. The more radical the formula French economist Rene Passet: closed. How? "Failing to recognize the legal acts signed in those countries."
That potion is pretty rough, as impossible. And is that the bunkers today are not only the "paradise" island yesterday, no tax jurisdictions: also territories encompass almost without tax or financial engineering that allow almost zero taxes in their own metropolis. The UK never fail to recognize the acts of the City (bunker, not paradise), not least because the City sends more that Mrs. Windsor. However, this mechanism could be used as a threat to the "paradises" close (Switzerland, Liechtenstein), so that aviniesen to adopt new EU rules, which promise to be harder.
The second route is the long ordeal of tax harmonization, unanimously, in the 27 Member States of the Union. It is what is done with the banking secrecy within the Union, except, for now and for a short time, in Luxembourg and Austria. Has the advantage that many (27) weighs more than a few, but the disadvantage that until now has been very slow.
Indeed, the 2003 directive on savings taxation (capital) took 14 years and came with exceptions: these countries, only individuals, and the specious condition that a trailer would progress in the negotiations with the European havens outside the EU: the slowest and generous fiscal corruption set the pace for all.
This is the path that has taken the European Council. Not required to be entirely skeptical as scalded cat. Give some results, but always somewhat later and with less intensity than the circumstances require, because we have to convince / beat players who go free profiteers. And what the opinion petitions: taxing and all evaders and multinational espabiladas between them, and not just the usual losers. A voice that is one of the few good fruits of the current crisis.
Being required to "not taxed only losers as usual" is one of the few good fruits of the crisis
The third way has already begun and will be combined with the previous one. It is the action of a "vanguard" of countries. Five of them (France, Germany, UK, Italy and Spain), which were added four others (Poland, the Netherlands, Begic, Romania), are formalizing a type agreements FATCA (Foreign Account Tax Compliance) with the U.S.. Through them tax data exchange all customers over $ 50,000 or 30% to retain the interest, dividends and other investment payments.
This pathway can become practice in a conspiracy of those who want to go further, avoiding the obnoxious requirement of unanimity in the EU fiscal decisions. With only a qualified majority, Article 116 of the Treaty to harmonize tax. Just claim that the Irish regulations or bearish as the Cypriot on corporation tax, or the laxity to check the smell of money recycled into other management practices, "distort the conditions of competition in the internal market", argues Professor Augustine Jose Menendez.
It is easy to show that if a Member State tax tolerates zero or near zero, the behavior is equivalent to the granting, by the same amount, state aid that distorts competition. Thus, by the back door, the Commission can promote tax harmonization in consultation with States, and in case of disagreement, go to codecision (with other institutions). It just takes political will. And it seems that now is being desperezando.
When taxes are different European countries, though with forks-harmonized, it's time to "give the Union a genuine fiscal power" itself, as Menendez and others claim ("The Columbian journal of european law", vol. 12, number 2, 2004). So be it.
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