EXCHANGE OF INFORMATION IN TAX MATTERS: THE ANALYSIS OF CROATIAN LEGAL FRAMEWORK IN LIGHT OF FATCA

Jedno od najaktualnijih pitanja u svijetu poreza 21. stoljeća nastanak je i razvoj novih modela međudržavne administrativne suradnje u poreznim stvarima. Naime, paralelno s izbijanjem svjetske financijske krize 2008. godine države počinju primjenjivati potpuno nove metode suradnje, primarno radi suzbijanja onih oblika porezne evazije vezanih uz tzv. porezne oaze. U tom smislu prekretnicu predstavlja donošenje jednoga saveznog zakona u SAD-u 2010. godine (engl. Foreign Account Tax Compliance Act; FATCA). Proteklo razdoblje obilježava intenzivno sklapanje posebnih sporazuma između SAD-a i drugih svjetskih država, usmjerenih implementaciji osnovnih instituta propisanih FATCAom. Dodatno, FATCA je imala učinak katalizatora međunarodne suradnje u području razmjene porezno relevantnih informacija, čiji je rezultat i stvaranje tzv. globalnog standarda razmjene informacija pod okriljem OECD-a. Navedeni aktualiteti neminovno utječu i na hrvatski porezno-pravni okvir. Cilj je ovoga rada prikazati novi hrvatski normativni okvir razmjene informacija u poreznim stvarima, zadanog prije svega globalnim kretanjima u tom području. Posebna se pozornost posvećuje FATCA-i, s obzirom na to da su temeljni instituti ovog propisa postali uzor za novi, multilateralni pristup tematiziranim problemima.Emergence of new models of international administrative cooperation in tax matters is one of the most important issues in the tax landscape of 21st century. In the post-financial crisis period states have resorted to new methods of cooperation, primarily with the aim to curb massive tax evasion via tax havens and offshore centres. The turning point in this regard was the adoption of a piece of legislation in the USA – the so-called Foreign Account Tax Compliance Act (FATCA). Recent years saw the conclusion of special treaties between USA and other countries, aimed at successful implementation of the standards promulgated by FATCA. Even more importantly, FATCA has acted as a catalyst in the area of international exchange of information, as symbolized by the adoption of OECD’s global reporting standard. These developments inevitably have deep effects on relevant legal framework in Croatia. Against this background, main aim of this paper is to analyse the new normative framework for exchange of information in tax matters. Special emphasis is placed on FATCA, since its rules have been replicated by a new multilateral model of cooperation