Konferencija ugovornih strana - osnov za produbljeni multilateralizam u poreskoj materiji?
The Conference of the Parties: A future for a more profound multilateralism in tax matters?
dc.creator | Živković, Lidija | |
dc.date.accessioned | 2024-03-11T15:10:11Z | |
dc.date.available | 2024-03-11T15:10:11Z | |
dc.date.issued | 2020 | |
dc.identifier.issn | 0550-2179 | |
dc.identifier.uri | https://ralf.ius.bg.ac.rs/handle/123456789/1175 | |
dc.description.abstract | Istraživanje predstavljeno u ovom radu ima za predmet analizu praktičnog domašaja Konferencije ugovornih strana, mehanizma koji je sadržan u čl. 31 Međunarodne konvencije za primenu mera koje se u cilju sprečavanja erozije poreske osnovice i premeštanja dobiti odnose na poreske ugovore, koja je potpisana 7. juna 2017. godine u Parizu i među čijim potpisnicama figuriraju čak 94 poreske jurisdikcije. Budući da je domen primene Konferencije ugovornih strana uslovljen specifičnom pravnom prirodom i načinom funkcionisanja pomenute konvencije, prvi deo rada biće posvećen njihovom ispitivanju i objašnjavanju. Naredni deo izlaganja biće usmeren na detaljno razmatranje odredaba Konvencije koje su usmerene na uspostavljanje proceduralnog okvira u kome bi Konferencija ugovornih strana trebalo da bude primenjena. Srž rada čini analiza, sa osloncem na Bečku konvenciju o ugovornom pravu, ključnih aspekata proceduralnog okvira Konferencije ugovornih strana koje je Konvencija propustila da uredi: postupka odlučivanja Konferencije ugovornih strana, kao i pravnih efekata njenih budućih odluka. Premda ostaje upitno da li bi Konferencija ugovornih strana mogla da ima ulogu značajnu u meri u kojoj je to slučaj u drugim segmentima međunarodnog javnog prava, a imajući u vidu tradicionalno odbojan pristup država ograničenjima njihovog fiskalnog suvereniteta, autorka zaključuje da bi analizirani mehanizam mogao da posluži kao osnov za produbljenu saradnju u poreskoj materiji među jurisdikcijama širom sveta, posebno u okolnostima u kojima se svet suočava sa novom ekonomskom krizom. Čini se preko potrebnim izmeštanje formulisanja međunarodne poreske politike iz kruga šačice najrazvijenijih država u ruke šireg kruga poreskih jurisdikcija različitog nivoa ekonomskog razvoja, za šta bi Konferencija ugovornih strana mogla da pruži polazni pravni okvir. | sr |
dc.description.abstract | The present contribution is aimed at assessing the potential practical reach of the Conference of the Parties, a mechanism provided for under art. 31 of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting, which was signed on 7 June 2017 in Paris and to which currently 94 taxing jurisdictions are signatories. Since the scope of application of the Conference of the Parties is conditioned on the legal nature and modus operandi of the said Convention, the first part of the article will be dedicated to their analysis. Furthermore, the author will consider in detail the provisions of the Convention intended to establish the procedural framework for the operation of the Conference of the Parties. The analysis will then be focused on some of the essential questions which the Convention failed to regulate: the decision-making process applicable by the Conference of the Parties and the legal effect of its future decisions, by having recourse to the Vienna Convention on the Law of Treaties. Although it remains questionable if the Conference of the Parties could have a role as important as it does in other fields of public international law, considering the countries' traditionally vigilant approach to the limitations of their fiscal sovereignty, the author contends that this mechanism could potentially serve as a basis for a more thorough cooperation between taxing jurisdictions worldwide, especially now that the world is struggling with yet another economic crisis. What seems to be necessary in this respect is the shift of international tax policy design from a handful of richest countries to a more inclusive circle of jurisdictions, for which the Conference of the Parties could provide a framework. | en |
dc.publisher | Univerzitet u Novom Sadu - Pravni fakultet, Novi Sad | |
dc.rights | openAccess | |
dc.rights.uri | https://creativecommons.org/licenses/by/4.0/ | |
dc.source | Zbornik radova Pravnog fakulteta, Novi Sad | |
dc.subject | saradnja u poreskoj materiji | sr |
dc.subject | poreski ugovori | sr |
dc.subject | Multilateralni instrument (MLI) | sr |
dc.subject | Konferencija ugovornih strana | sr |
dc.subject | fiskalni suverenitet | sr |
dc.subject | tax sovereignty | en |
dc.subject | tax cooperation | en |
dc.subject | Multilateral Instrument (MLI) | en |
dc.subject | double taxation treaties | en |
dc.subject | Conference of the Parties | en |
dc.title | Konferencija ugovornih strana - osnov za produbljeni multilateralizam u poreskoj materiji? | sr |
dc.title | The Conference of the Parties: A future for a more profound multilateralism in tax matters? | en |
dc.type | article | |
dc.rights.license | BY | |
dc.citation.epage | 1140 | |
dc.citation.issue | 3 | |
dc.citation.other | 54(3): 1123-1140 | |
dc.citation.rank | M24 | |
dc.citation.spage | 1123 | |
dc.citation.volume | 54 | |
dc.identifier.doi | 10.5937/zrpfns54-29348 | |
dc.identifier.fulltext | https://ralf.ius.bg.ac.rs/bitstream/id/149/1172.pdf | |
dc.identifier.rcub | conv_2597 | |
dc.type.version | publishedVersion |