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Savjetnik za kupnju
International Cooperation
Engleski
95 b
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Tax administrations are in a way victims of multinationals that know how to use legal loopholes to their advantage. This is in fact the cause of tax evasion. It is very important for jurisdictions to revamp their legislative frameworks in the fight against base erosion and profit shifting, not to mention the administrative framework. This could be done through the elimination of preferential measures contained in tax laws, the improvement of the technical capacity of administrative staff. The reform of administrative assistance must be enacted. This should include extending the scope of assistance to the tax base and consolidating the legal framework for administrative assistance. It must be modified to adapt it to the digitalization of the economy.
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