Entareyehirungu
JF-Expert Member
- Oct 27, 2006
- 488
- 471
Mtazamo Binafsi:
Uwekezaji wa Makampuni ya Kimataifa (MNC) na Ukwepaji kodi katika nchi wanakowekeza vinazidi kuwa changamoto kila siku. Hii siyo changamoto ya nchi zinazoendelea tu bali hata nchi zilizoendelea ni wahanga wakubwa wa MNC na ukwepaji kodi. Japo nchi zinazoendelea huathirika mara nyingi zaidi kwani Sera, Sheria na miongozo (Standards) wanayotumia katika Uwekezaji na Kutoza kodi kwa kiasi kikubwa hutungwa kwa ushawishi mkubwa wa na hao hao (MNC) wanaokuja kuwekeza. Kazi hii hufanywa kupitia vyombo vya Kimataifa walivyo na ushawishi navyo wa moja kwa moja. Kisha hivi vyombo ndivyo hufanya kazi kwa karibu na Serikali ama kama washauri au wafadhiri wa mageuzi ya mifumo ya Kiuchumi.
Mfano kama tutakavyosoma kwenye Taarifa Maalumu hapo chini, General Electric (GE) ikiwa inauwezo wa kuishawishi Organisation for Economic Co-operation and Development (OECD), (chombo kinachotumiwa na Mataifa 20 tajiri ulimwenguni katika utunzi wa Sera za Uchumi na Maendeleo ya Jamii) ipendekeze kwa nchi zinazoendelea kuridhia kipengele cha "Permanent Establishment" katika Sera zake za kodi na hiyo hiyo GE inauwezo wa kuishawishi IFRS na ISA kutoa miongozo ya uandaaji wa mahesabu na uwasilishaji ambao utawasaidia kuficha mapato na faida, katika hali kama hii Serikali za nchi zinazoendelea ambazo mara nyingi wao ni wapokeaji tu na watumiaji wa Standards watafanya nini kuzuia ukwepaji kodi? Chukulia mfano halisi GE tayari amesaini Mkataba na Serikali ya Tanzania hivi majuzi kuzalisha umeme. Nini yawe matarajio yetu kwenye kodi watakayolipa? unadhani GE watakuwa wametuonea huruma kwenye matumizi ya "Permanent Establishment" kisa Obama-Mwafrika ndiye alikuja kuzindua mradi?
Rai yangu Serikali zinazoendelea ni vema ziwe na mipango ya dhati na madhubuti ya kuimarisha na kukuza Sekta Binafsi ya ndani. Na hata pale uwekezaji kutoka nje unapokua hauepukiki basi Sheria zetu ziwe madhubuti katika kudhibiti mgawanyo wa hisa zinazoruhusiwa kumilikiwa na wageni. Mwekezaji wa ndani hata akikwepa kodi lazima tu kutakuwa na spill-over benefits maana pesa itabaki hapa hapa, itatumiwa au kuwekezwa tena hapa hapa ndani. Tofauti na uwekezaji wa kutoka nje ya nchi ambao unakwepa kodi na mapato yanarudi kwenye nchi ya mwekezaji au kwingineko tofauti na pato lilikozalishwa.
(Reuters) - Big business was having none of it. In January 2013, a lobby group which represents the largest corporations in the world wrote a letter to the body that drafts the rules on taxing multinationals. The letter focused on a small change to an obscure document, but one that was significant enough to worry Will Morris, Director of Global Tax Policy at U.S. industrial giant General Electric Co.
The letter, which Morris wrote in his capacity as head of the Business and Industry Advisory Committee lobby, was addressed to Pascal Saint-Amans, head of the Center for Tax Policy at The Organisation for Economic Co-operation and Development (OECD), a group of 34 mainly rich economies including the United States. It expressed concern about the proposed language in an updated tax convention. Morris wrote - 13 times in all - that his group was "concerned" about the proposal, but had been ignored. Submissions on the OECD's website show that lobbyists, especially those representing tech firms, had been voicing such fears for more than a year.
With some reason. A Reuters examination of hundreds of corporate filings across a dozen countries shows the proposed changes - now part of an even further-reaching review - threaten tax structures that are used by most of the big tech companies in the United States to shield tens of billions of dollars of income from taxes each year. As Morris wrote then, the proposals could "have the effect of fundamentally changing" the basis on which multinationals are taxed.
The OECD - a forum in which governments work together to agree how to solve economic problems - is grappling with one of the toughest problems in the global economy. National tax rules are out of date and failing to keep up with multinational companies which split their activities across different markets and base themselves in the lowest-tax jurisdictions. Last week, the G20 group of countries backed an action plan drawn up by the OECD, which issues guidelines that most Western countries follow, to come up with ways to bring firms into the tax net. Click here to read full Report: pecial report: How big tech stays offline on tax | Reuters
Mengineyo: Newsroom - Organisation for Economic Co-operation and Development
Uwekezaji wa Makampuni ya Kimataifa (MNC) na Ukwepaji kodi katika nchi wanakowekeza vinazidi kuwa changamoto kila siku. Hii siyo changamoto ya nchi zinazoendelea tu bali hata nchi zilizoendelea ni wahanga wakubwa wa MNC na ukwepaji kodi. Japo nchi zinazoendelea huathirika mara nyingi zaidi kwani Sera, Sheria na miongozo (Standards) wanayotumia katika Uwekezaji na Kutoza kodi kwa kiasi kikubwa hutungwa kwa ushawishi mkubwa wa na hao hao (MNC) wanaokuja kuwekeza. Kazi hii hufanywa kupitia vyombo vya Kimataifa walivyo na ushawishi navyo wa moja kwa moja. Kisha hivi vyombo ndivyo hufanya kazi kwa karibu na Serikali ama kama washauri au wafadhiri wa mageuzi ya mifumo ya Kiuchumi.
Mfano kama tutakavyosoma kwenye Taarifa Maalumu hapo chini, General Electric (GE) ikiwa inauwezo wa kuishawishi Organisation for Economic Co-operation and Development (OECD), (chombo kinachotumiwa na Mataifa 20 tajiri ulimwenguni katika utunzi wa Sera za Uchumi na Maendeleo ya Jamii) ipendekeze kwa nchi zinazoendelea kuridhia kipengele cha "Permanent Establishment" katika Sera zake za kodi na hiyo hiyo GE inauwezo wa kuishawishi IFRS na ISA kutoa miongozo ya uandaaji wa mahesabu na uwasilishaji ambao utawasaidia kuficha mapato na faida, katika hali kama hii Serikali za nchi zinazoendelea ambazo mara nyingi wao ni wapokeaji tu na watumiaji wa Standards watafanya nini kuzuia ukwepaji kodi? Chukulia mfano halisi GE tayari amesaini Mkataba na Serikali ya Tanzania hivi majuzi kuzalisha umeme. Nini yawe matarajio yetu kwenye kodi watakayolipa? unadhani GE watakuwa wametuonea huruma kwenye matumizi ya "Permanent Establishment" kisa Obama-Mwafrika ndiye alikuja kuzindua mradi?
Rai yangu Serikali zinazoendelea ni vema ziwe na mipango ya dhati na madhubuti ya kuimarisha na kukuza Sekta Binafsi ya ndani. Na hata pale uwekezaji kutoka nje unapokua hauepukiki basi Sheria zetu ziwe madhubuti katika kudhibiti mgawanyo wa hisa zinazoruhusiwa kumilikiwa na wageni. Mwekezaji wa ndani hata akikwepa kodi lazima tu kutakuwa na spill-over benefits maana pesa itabaki hapa hapa, itatumiwa au kuwekezwa tena hapa hapa ndani. Tofauti na uwekezaji wa kutoka nje ya nchi ambao unakwepa kodi na mapato yanarudi kwenye nchi ya mwekezaji au kwingineko tofauti na pato lilikozalishwa.
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Taarifa Kamili:
(Reuters) - Big business was having none of it. In January 2013, a lobby group which represents the largest corporations in the world wrote a letter to the body that drafts the rules on taxing multinationals. The letter focused on a small change to an obscure document, but one that was significant enough to worry Will Morris, Director of Global Tax Policy at U.S. industrial giant General Electric Co.
The letter, which Morris wrote in his capacity as head of the Business and Industry Advisory Committee lobby, was addressed to Pascal Saint-Amans, head of the Center for Tax Policy at The Organisation for Economic Co-operation and Development (OECD), a group of 34 mainly rich economies including the United States. It expressed concern about the proposed language in an updated tax convention. Morris wrote - 13 times in all - that his group was "concerned" about the proposal, but had been ignored. Submissions on the OECD's website show that lobbyists, especially those representing tech firms, had been voicing such fears for more than a year.
With some reason. A Reuters examination of hundreds of corporate filings across a dozen countries shows the proposed changes - now part of an even further-reaching review - threaten tax structures that are used by most of the big tech companies in the United States to shield tens of billions of dollars of income from taxes each year. As Morris wrote then, the proposals could "have the effect of fundamentally changing" the basis on which multinationals are taxed.
The OECD - a forum in which governments work together to agree how to solve economic problems - is grappling with one of the toughest problems in the global economy. National tax rules are out of date and failing to keep up with multinational companies which split their activities across different markets and base themselves in the lowest-tax jurisdictions. Last week, the G20 group of countries backed an action plan drawn up by the OECD, which issues guidelines that most Western countries follow, to come up with ways to bring firms into the tax net. Click here to read full Report: pecial report: How big tech stays offline on tax | Reuters
Mengineyo: Newsroom - Organisation for Economic Co-operation and Development