G20-top Antalya: officieel communiqué over fiscaal beleid

Die passage luidt als volgt: 

 “To reach a globally fair and modern international tax system, we endorse the package of measures developed under the ambitious G20/OECD Base Erosion and Profit Shifting (BEPS) project. Widespread and consistent implementation will be critical in the effectiveness of the project, in particular as regards the exchange of information on cross-border tax rulings. We, therefore, strongly urge the timely implementation of the project and encourage all countries and jurisdictions, including developing ones, to participate. To monitor the implementation of the BEPS project globally, we call on the OECD to develop an inclusive framework by early 2016 with the involvement of interested non-G20 countries and jurisdictions which commit to implement the BEPS project, including developing economies, on an equal footing. We welcome the efforts by the IMF, OECD, UN and WBG [World Bank Group] to provide appropriate technical assistance to interested developing economies in tackling the domestic resource mobilization challenges they face, including from BEPS. We acknowledge that interested non-G20 developing countries’ timing of implementation may differ from other countries and expect the OECD and other international organizations to ensure that their circumstances are appropriately addressed in the framework. We are progressing towards enhancing the transparency of our tax systems and we reaffirm our previous commitments to information exchange on-request as well as to automatic exchange of information by 2017 or end-2018. We invite other jurisdictions to join us. We support the efforts for strengthening developing economies’ engagement in the international tax agenda.”

 

De enige verandering in vergelijking met het standpunt dat de G20 vorig jaar in Brisbane ( Au) formuleerden is dat de werelkdleiders nu ‘uitzien naar’ de implementatie van BEPS  en dat er hard wordt gewerkt aan kaders om dat te realiseren. Ook wordt gewezen op de rol van andere organisaties als het IMF, de OESO, en de Wereldbank die de ontwikkelingslanden moeten helpen hun specifieke problemen rond belastingheffing en -inning op te lossen.  

 

Belastingen werden besproken in het kader van de opdracht ‘Verhoog de veerkracht van de economie’,  samen met financiële wet- en regelgeving, de bestrijding van corruptie en hervorming van het IMF.