Značaj i efekti BEPS multilateralne konvencije u međunarodnom poreskom pravu

Abstract

U radu se analizira Multilateralna konvencija za primenu mera koje se u cilju sprečavanja erozije poreske osnovice i premeštanja dobiti odnose na poreske ugovore, nastala kao jedan od rezultata BEPS projekta OECD i G20. Predmet i cilj BEPS multilateralne konvencije jeste brza i konzistentna primena rešenja, čiji je cilj sprečavanje izbegavanja plaćanja poreza u međunarodnom kontekstu, kroz modifikacije postojećih bilateralnih poreskih ugovora, a uz obezbeđivanje visokog nivoa fleksibilnosti u implementaciji. Autori polaze od hipoteze da su u dosadašnjem razvoju međunarodnog poreskog prava multilateralni ugovori o izbegavanju dvostrukog oporezivanja bili veoma retki, pre svega zbog problema usklađivanja različitih interesa involviranih država. BEPS multilateralna konvencija označava, međutim, sasvim nov instrument, primeren uslovima globalizacije, jer pokazuje nameru gotovo sto država koje su učestvovale u njegovoj pripremi da u svoje bilateralne poreske ugovore ugrade odredbe kojima će suzbiti poresku evaziju. Konvencija sadrži dva minimalna standarda, koja svaki potpisnik mora da na neki od ponuđenih načina ugradi u svoje obuhvaćene poreske sporazume: jedan se tiče sprečavanja treaty-shopping aranžmana, a drugi unapređenja postupka zajedničkog dogovaranja poreskih vlasti. Fleksibilnost je obezbeđena pravom svake države i jurisdikcije da izabere koje će poreske ugovore 'staviti na listu', opcijom da se na široki krug specifikovanih odredaba istakne rezerva i mogućnošću opredeljivanja između dopuštenih alternativa. U članku je istražena pozicija Srbije, jedne od potpisnica Konvencije, u odnosu na izbor koji je ponuđen.

The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting is a result of the BEPS project carried out by the OECD and G20. The object and purpose of the BEPS Multilateral Convention is swift and consistent implementation of the agreed solutions aimed at preventing tax evasion or avoidance via modifications of the existing bilateral tax treaties, while providing for a high level of flexibility in the implementation. Signed on 7 June 2017, the Convention encompasses provisions on hybrid mismatches, treaty abuse, avoidance of permanent establishment status, improving dispute resolution and arbitration. The first four groups of norms have a bilateral impact on the relations between contracting jurisdictions regulated by their covered tax agreements; the effect of the optional provisions on arbitration is multilateral. The Convention contains two minimum standards each party is required to include in its covered tax agreements in an offered manner. The first one refers to the prevention of treaty shopping arrangements, while the second one concerns improvements in the dispute resolution. The flexibility is assured by granting each party the right to specify the tax treaties to which the Convention applies, to opt out of a wide range of provisions (apart from the minimum standards) set out in the Convention as eligible for reservations, as well as to select an offered alternative. Serbia's position vis-à-vis the given choices has been elaborated. Serbia specified all its tax treaties as the 'covered tax agreements' but Germany, Switzerland and Sweden did not do the same with their respective treaties with Serbia. Serbia opted out of five articles of the Convention. While not contesting its importance, one may conclude that the Convention does not represent an announcement of a new multilateral tax order but rather a multilateral agreement of a number of states motivated by practical considerations.