秘密銀行口座、企業の利益海外移転、超低額法人税、超低額個人所得税などの脱税天国対策
TRIBUNA
Basta de desvergüenza fiscal
Queda mucho por hacer, pero el intercambio de datos ya está en marcha
Ángel Gurría 27 MAY 2013 - 00:02 CET
TRIBUNE
Enough tax shamelessness
Much work remains, but the data exchange is underway
Angel Gurria 27 MAY 2013 - 00:02 CET
In 2009, with encouragement from the G20 and the adoption of the standards developed by the Organization for Economic Cooperation and Development (OECD), the set of global financial centers pledged to end bank secrecy for tax purposes. In the exceptional context of the deep financial crisis, budget, and social policy we are going through, and have no place nor the tolerance tax fraud, illegal or aggressive tax planning, although it is within the law, is unacceptable.
Although there is still much to do, the media demands of today should not obscure the significant progress made to date. We expected the latest revelations of Offshore Leaks to conduct substantive work in this area.
All the world's financial centers, under pressure, had pledged to end banking secrecy, have been effectively fulfilled his word. Beyond the famous "OECD lists" published in 2009, the laws of all the countries involved have gone through the system of screening and scrutiny of OCDE.Los 120 members of the Global Forum on Transparency and Exchange of Information are evaluated based on specific criteria and standards. Progress is remarkable: at present, all countries, when they receive a request from another country, accept exchange bank, since 2009 nearly a thousand have signed bilateral agreements to exchange this type of information, and many schemes have been dismantled opaque.
The next step is
automatic access
information
other countries
But significant progress yet to occur, and hundreds of recommendations have been made by the Global Forum. Some countries like Liechtenstein, whose legislation was considered insufficient, have changed their laws to meet these requirements. Others have been invited to accelerate their reforms as a prerequisite for further examination. Because, ultimately, the Global Forum examines the actual practice of the exchange of information and each country will receive an overall rating evaluating its behavior. A first series of 50 grades will be available this fall to allow to clearly identify who respects the rules and who is not.
However, a growing number of states, as in the case of Singapore and Luxembourg consider that should go further qualitative leap in transparency that has been the exchange of banking information upon request. Now it is moving to automatic exchange of information. The G20 has decided to be exemplary in this area with an appeal to all jurisdictions to adopt automatic exchange, which would become the new global standard. Meanwhile, the G8 has asked us to implement a platform for States to automatically exchange information securely and efficiently. In order to implement the new requirements of the United States under the law called FATCA (Foreign Account Tax Compliance Act), several countries, including Switzerland, have signed agreements which provides for a deeper exchange. In addition, 17 European Union countries recently engaged to develop a pilot project to establish among them an exchange similar to that proposed by FATCA. It behooves us to ensure the effectiveness of these agreements and access, which will in close coordination with the European Union. In June G8 introduce the key elements to establish a single global standard for automatic exchange of bank information.
We can notlonger tolerateplanning
aggressive tax
Many countries such as Saudi Arabia, Austria, Belize, Luxembourg and Singapore signed the OECD Multilateral Agreement on Administrative Assistance in Tax Matters after tomorrow, May 29, for our annual Ministerial meeting. This Convention sets out all forms of exchange of information and even assistance in the collection of tax debts. In a little more than 60 countries have signed what is on track to become the reference tool for a more transparent world in which it is no longer possible to hide wealth or income to avoid paying taxes.
In addition to the scandal that is tax fraud can no longer tolerate aggressive tax planning, which is the subject of a massive condemnation from the public and politicians worldwide. Since this global scourge not just a country may slow, it requires a collective and coordinated action at the international level.
Moreover, the G20 has urged us to revise and strengthen international tax rules to put equal to SMEs and multinationals. The fight against the erosion of the tax base and the relocation of profits through aggressive planning has become a global priority. The taxpayer confidence in the effectiveness and fairness of their tax systems going at it. While we must keep up the fight against double taxation of international investment to ensure growth and employment, it is equally imperative to fight another scandal: the "double non-taxation" and locations without tax benefits in jurisdictions where no perform any real activity. In July, the G20 will present an action plan to end these practices.
Taxation is one of the cornerstones of the social contract between citizens and the state, who is responsible for ensuring that this collection is appropriate and fair. Insufficient cooperation between States and the delay in the adjustment of our international tax rules to the globalization of the economy and business is what makes us meet at strategic crossroads. If we want to restore the confidence of our citizens and our taxpayers, we have no choice but to win the fight for transparency and fair global standard setting.
Angel Gurría is Secretary General of the Organization of Economic Cooperation and Development.
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