Tax preparation AgriLife Today/Flickr

国际税收合作的挫折

纽约—全球大部分政府急于动员更多的税收收入为发展融资以及遏制无处不在的避税机制(比如去年所谓的卢森堡泄密所揭示的),在税收问题上展开合作符合它们的利益。但在上个月在亚的斯亚贝巴举行的第三届国际发展融资会议(International Conference on Financing for Development)上,强化国际税收合作的势头突然停止了。

发达国家在会上阻止了在联合国内部成立跨政府税收机构取代目前的联合国转接委员会的方案。这些国家坚持税收合作只能在它们所控制经合组织的领导下进行。

其他国家应该希望这只是国际税收合作的暂时停止而非终结。国际税收合作始于13年前墨西哥蒙特雷首届国际发展融资会议。两年后,2004年,联合国经济与社会委员会(ECOSOC)将其税收专家“临时小组”升级为常设委员会。这意味着专家们将定期召开会议,其权限也将得到扩展,而不仅仅是更新双税条约(double-taxation treaty)样板。

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