O rešenjima koje donosi predlog Unshell direktive
The Unshell Directive Proposal in a nutshell: Open questions
Апстракт
Predmet rada je nedavno objavljeni Predlog direktive o utvrđivanju pravila za sprečavanje zloupotrebe shell entiteta u poreske svrhe i izmeni Direktive 2011/16/EU - tzv. Predlog unshell direktive. Autorka najpre identifikuje elemente postojećeg legislativnog okvira EU koji su doprineli rasprostranjenoj upotrebi shell entiteta sa ciljem izbegavanja poreza u okvirima jedinstvenog tržišta i objašnjava kontekst u kome je Predlog formulisan. Srž rada predstavlja detaljna analiza anti-abuzivnog mehanizma predviđenog Predlogom, kao i razmatranje osnovnih problema koji se u vezi sa njegovim funkcionisanjem mogu očekivati. Takođe, u radu se ispituju efekti Predloga na srpske obveznike poreza na dobit pravnih lica. Autorka zaključuje da Predlog zaslužuje određene izmene, odnosno preciziranja, pre svega u pogledu načina regulisanja interakcije sa postojećim opštim antiabuzivnim merama sadržanim u nacionalnim zakonodavstvima država-članica, kao i u pogledu odabira indikatora supstance na kojima se... zasniva funkcionisanje antiabuzivnog mehanizma koji se njime uvodi.
The paper analyses the recent European Commission's Proposal for a Council Directive laying down rules to prevent the misuse of shell entities for tax purposes and amending Directive 2011/16/EU, commonly referred to as the Unshell Directive Proposal. The author firstly identifies the features of the existing EU legislative framework contributing to the widespread utilization of shell entities for tax avoidance purposes and clarifies the policy context in which the Unshell Directive Proposal was drafted. She further provides a detailed analysis of the anti-avoidance mechanism introduced thereby and discusses a number of questions which the said mechanism raises. In addition, the author assesses its effects on Serbian corporate taxpayers. She concludes that the envisaged anti-avoidance mechanism deserves further refinement, not least in regards to its interaction with Member States' general anti-avoidance measures, as well as with respect to the economic substance indicators on which it ...is based.
Кључне речи:
zloupotreba shell entiteta / Unshell direktiva / potpuno artificijelni aranžmani / izbegavanje poreza / ekonomska suština / wholly artificial arrangements / Unshell Directive / tax avoidance / misuse of shell entities / economic substanceИзвор:
Strani pravni život, 2022, 4, 367-386Издавач:
- Institut za uporedno pravo, Beograd
Институција/група
Pravni fakultet / Faculty of Law University of BelgradeTY - JOUR AU - Živković, Lidija PY - 2022 UR - https://ralf.ius.bg.ac.rs/handle/123456789/1365 AB - Predmet rada je nedavno objavljeni Predlog direktive o utvrđivanju pravila za sprečavanje zloupotrebe shell entiteta u poreske svrhe i izmeni Direktive 2011/16/EU - tzv. Predlog unshell direktive. Autorka najpre identifikuje elemente postojećeg legislativnog okvira EU koji su doprineli rasprostranjenoj upotrebi shell entiteta sa ciljem izbegavanja poreza u okvirima jedinstvenog tržišta i objašnjava kontekst u kome je Predlog formulisan. Srž rada predstavlja detaljna analiza anti-abuzivnog mehanizma predviđenog Predlogom, kao i razmatranje osnovnih problema koji se u vezi sa njegovim funkcionisanjem mogu očekivati. Takođe, u radu se ispituju efekti Predloga na srpske obveznike poreza na dobit pravnih lica. Autorka zaključuje da Predlog zaslužuje određene izmene, odnosno preciziranja, pre svega u pogledu načina regulisanja interakcije sa postojećim opštim antiabuzivnim merama sadržanim u nacionalnim zakonodavstvima država-članica, kao i u pogledu odabira indikatora supstance na kojima se zasniva funkcionisanje antiabuzivnog mehanizma koji se njime uvodi. AB - The paper analyses the recent European Commission's Proposal for a Council Directive laying down rules to prevent the misuse of shell entities for tax purposes and amending Directive 2011/16/EU, commonly referred to as the Unshell Directive Proposal. The author firstly identifies the features of the existing EU legislative framework contributing to the widespread utilization of shell entities for tax avoidance purposes and clarifies the policy context in which the Unshell Directive Proposal was drafted. She further provides a detailed analysis of the anti-avoidance mechanism introduced thereby and discusses a number of questions which the said mechanism raises. In addition, the author assesses its effects on Serbian corporate taxpayers. She concludes that the envisaged anti-avoidance mechanism deserves further refinement, not least in regards to its interaction with Member States' general anti-avoidance measures, as well as with respect to the economic substance indicators on which it is based. PB - Institut za uporedno pravo, Beograd T2 - Strani pravni život T1 - O rešenjima koje donosi predlog Unshell direktive T1 - The Unshell Directive Proposal in a nutshell: Open questions EP - 386 IS - 4 SP - 367 DO - 10.56461/SPZ_22402KJ UR - conv_1213 ER -
@article{ author = "Živković, Lidija", year = "2022", abstract = "Predmet rada je nedavno objavljeni Predlog direktive o utvrđivanju pravila za sprečavanje zloupotrebe shell entiteta u poreske svrhe i izmeni Direktive 2011/16/EU - tzv. Predlog unshell direktive. Autorka najpre identifikuje elemente postojećeg legislativnog okvira EU koji su doprineli rasprostranjenoj upotrebi shell entiteta sa ciljem izbegavanja poreza u okvirima jedinstvenog tržišta i objašnjava kontekst u kome je Predlog formulisan. Srž rada predstavlja detaljna analiza anti-abuzivnog mehanizma predviđenog Predlogom, kao i razmatranje osnovnih problema koji se u vezi sa njegovim funkcionisanjem mogu očekivati. Takođe, u radu se ispituju efekti Predloga na srpske obveznike poreza na dobit pravnih lica. Autorka zaključuje da Predlog zaslužuje određene izmene, odnosno preciziranja, pre svega u pogledu načina regulisanja interakcije sa postojećim opštim antiabuzivnim merama sadržanim u nacionalnim zakonodavstvima država-članica, kao i u pogledu odabira indikatora supstance na kojima se zasniva funkcionisanje antiabuzivnog mehanizma koji se njime uvodi., The paper analyses the recent European Commission's Proposal for a Council Directive laying down rules to prevent the misuse of shell entities for tax purposes and amending Directive 2011/16/EU, commonly referred to as the Unshell Directive Proposal. The author firstly identifies the features of the existing EU legislative framework contributing to the widespread utilization of shell entities for tax avoidance purposes and clarifies the policy context in which the Unshell Directive Proposal was drafted. She further provides a detailed analysis of the anti-avoidance mechanism introduced thereby and discusses a number of questions which the said mechanism raises. In addition, the author assesses its effects on Serbian corporate taxpayers. She concludes that the envisaged anti-avoidance mechanism deserves further refinement, not least in regards to its interaction with Member States' general anti-avoidance measures, as well as with respect to the economic substance indicators on which it is based.", publisher = "Institut za uporedno pravo, Beograd", journal = "Strani pravni život", title = "O rešenjima koje donosi predlog Unshell direktive, The Unshell Directive Proposal in a nutshell: Open questions", pages = "386-367", number = "4", doi = "10.56461/SPZ_22402KJ", url = "conv_1213" }
Živković, L.. (2022). O rešenjima koje donosi predlog Unshell direktive. in Strani pravni život Institut za uporedno pravo, Beograd.(4), 367-386. https://doi.org/10.56461/SPZ_22402KJ conv_1213
Živković L. O rešenjima koje donosi predlog Unshell direktive. in Strani pravni život. 2022;(4):367-386. doi:10.56461/SPZ_22402KJ conv_1213 .
Živković, Lidija, "O rešenjima koje donosi predlog Unshell direktive" in Strani pravni život, no. 4 (2022):367-386, https://doi.org/10.56461/SPZ_22402KJ ., conv_1213 .