O REŠENJIMA KOJE DONOSI PREDLOG UNSHELL DIREKTIVE
Apstrakt
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.
Reference
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