Tax preparation AgriLife Today/Flickr

Eine Niederlage für die internationale steuerliche Zusammenarbeit

NEW YORK – Die meisten Regierungen in aller Welt sind daran interessiert, in Fragen der Besteuerung zusammen zu arbeiten. Zur Finanzierung der Entwicklung sollen die Steuereinnahmen gesteigert und hartnäckige Steuervermeidungsmodelle wie diejenigen, die letztes Jahr im so genannten Luxemburg-Leak-Skandal aufgedeckt wurden, verhindert werden. Aber auf der Dritten Internationalen Konferenz für Entwicklungsfinanzierung in Addis Abeba letzten Monat kam die Dynamik hin zur Stärkung der internationalen steuerlichen Zusammenarbeit zu einem plötzlichen Ende.

Ein Vorschlag der Konferenz, innerhalb der Vereinten Nationen eine regierungsübergreifende Steuerinstitution zu schaffen, die das aktuelle UN-Expertenkomitee ersetzen soll, wurde durch die Industriestaaten blockiert. Diese Länder bestehen darauf, dass steuerliche Zusammenarbeit ausschließlich unter der Führung der OECD stattfinden darf, die von ihnen kontrolliert wird.

Der Rest der Welt sollte nun hoffen, dass dies nicht das Ende, sondern nur eine Pause bei der internationalen steuerlichen Zusammenarbeit bedeutet, die vor dreizehn Jahren auf der ersten Internationalen Konferenz für Entwicklungsfinanzierung im mexikanischen Monterrey begann. 2004, zwei Jahre danach, gab der Wirtschafts- und Sozialrat der Vereinten Nationen (ECOSOC) den Status seiner „Ad-Hoc-Gruppe“ von Steuerexperten den Status eines regulären Komitees. Dies bedeutete, dass sich die Experten regelmäßig trafen und über ein erweitertes Mandat verfügten, das über die Aktualisierung eines modellhaften Doppelbesteuerungsabkommens hinaus ging.

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