Tax preparation AgriLife Today/Flickr

Sconfitta per la Cooperazione Fiscale Internazionale

NEW YORK – La maggior parte dei governi del mondo – desiderosi di mobilitare maggiori entrate fiscali per finanziare lo sviluppo e limitare i meccanismi pervasivi di evasione, quali quelli rilevati nello scandalo noto come Luxembourg Leaks dello scorso anno – hanno interesse a collaborare in materia di fiscalità. Eppure, alla Terza Conferenza Internazionale sui Finanziamenti per lo Sviluppo, tenutasi ad Addis Abeba lo scorso mese, lo slancio verso un rafforzamento della cooperazione fiscale internazionale ha subito un brusco arresto.

Nell’ambito della conferenza, i paesi sviluppati hanno bloccato una proposta per l’istituzione di un organismo fiscale intergovernativo all’interno delle Nazioni Unite, teso a sostituire l’attuale Comitato di Esperti. Questi paesi insistono sul fatto che la cooperazione fiscale dovrebbe avvenire esclusivamente sotto la guida dell’OCSE, un’istituzione che essi controllano.

Il resto del mondo dovrebbe augurarsi che questa si riveli una pausa piuttosto che una conclusione degli avanzamenti in materia di cooperazione fiscale internazionale, che ha avuto inizio 13 anni fa, in occasione della prima Conferenza Internazionale sui Finanziamenti per lo Sviluppo di Monterrey, in Messico. Due anni dopo, nel 2004, il Consiglio Economico e Sociale delle Nazioni Unite (ECOSOC) ha potenziato il proprio “gruppo ad hoc” di esperti fiscali con una commissione permanente. Ciò significava che gli esperti si sarebbero potuti riunire regolarmente con un mandato più ampio, che andava oltre il semplice aggiornamento del modello a doppia imposizione.

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