Tax preparation AgriLife Today/Flickr

Nederlaag voor de internationale belastingsamenwerking

NEW YORK – De meeste regeringen op de wereld (die graag meer belastinginkomsten willen genereren om ontwikkeling te financieren en om welig tierende regelingen voor belastingontwijking, zoals die onthuld in het zogeheten Luxembourg Leaks schandaal afgelopen jaar, te beteugelen) hebben belang bij samenwerking op het gebied van belastingheffing. Toch verloor de intensivering van de internationale belastingsamenwerking afgelopen maand op de Derde Internationale Conferentie voor Ontwikkelingsfinanciering in Addis Abeba abrupt zijn momentum.

De geïndustrialiseerde landen blokkeerden op de conferentie een voorstel om een intergouvernementeel belastingorgaan binnen de Verenigde Naties op te richten om het huidige VN-Comité van Experts te vervangen. Deze landen eisen dat belastingsamenwerking uitsluitend onder de OESO moet vallen, een orgaan dat zij controleren.

De rest van de wereld moet hopen dat dit een pauze zal blijken in plaats van het einde van de vooruitgang op het gebied van de internationale belastingsamenwerking, die 13 jaar geleden begon op de eerste Conferentie voor Ontwikkelingsfinanciering in Monterrey, Mexico. Twee jaar later in 2004 bevorderde de Economische en Sociale Raad van de Verenigde Naties (ECOSOC) zijn ‘ad hoc groep’ van experts tot een regulier comité. Dit betekende dat de experts elkaar regelmatig gingen ontmoeten en een uitgebreid mandaat kregen dat verder ging dan alleen het actualiseren van een model dubbelbelastingverdrag.

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