FATCA, OECD CRS AND DAC2 AS RESPONSE TO TAX EVASION

V nalogi so predstavljena nova orodja v boju proti mednarodnim davčnim utajam, ki temeljijo na avtomatični izmenjavi podatkov: FATCA zakonodaja (Foreign Account Tax Compliance Act), uveljavljena s strani ZDA, OECD Enotni standard poročanja (Common Reporting Standard) in DAC2, evropska direktiva, ki OECD CRS vnaša v evropski pravni red. Izmenjava podatkov med pristojnimi organi različnih držav je do sprejema obravnavanih predpisov praviloma potekala na podlagi zahtev v povezavi s konkretnim davčnim zavezancem. Z novimi instrumenti se izmenjava razširja na avtomatično izmenjavo podatkov v zvezi s finančnimi računi. Boj proti davčnim utajam je možen le z učinkovitim sodelovanjem davčnih organov, ki je lahko uspešen zgolj s poenotenim in avtomatiziranim sistemom za izmenjavo podatkov. Posebna pozornost je namenjena obveznostim, ki jih navedeni predpisi prinašajo slovenskim finančnim institucijam. Finančne institucije so dolžne izvajati postopke dolžne skrbnosti za opredelitev finančnih računov in njihovih imetnikov ter določene podatke o davčnih zavezancih nerezidentih poročati pristojnemu organu. V zaključku naloge je predstavljena primerjava sistemov, posledice njihove uvedbe in dileme, ki se v zvezi z njimi pojavljajo. Omenjeni so tudi novi koraki pri boju proti čezmejnim davčnim utajam. Naloga obravnava pomembno in aktualno problematiko, ki ne vpliva samo na poslovanje finančnih institucij, temveč tudi davčne zavezance in pristojne organe ter premika meje pri izmenjavi informacij med davčnimi organi v boju proti davčnim utajam.This paper discusses new instruments in the fight against international tax evasion based on automatic exchange of information: the US Foreign Account Tax Compliance Act (FATCA), the OECD Common Reporting Standard (CRS), and the EU Directive on Administrative Cooperation (DAC2) which transposed the OECD standard into EU law. Prior to the adoption of these acts, information was exchanged between competent authorities of different countries only on demand and with respect to a specific taxpayer. The new instruments have introduced automatic exchange of information regarding financial accounts. Fight against tax evasion can only be successful if there is efficient cooperation between competent authorities which, in turn, can only be achieved by way of an uniform automated system for the exchange of information. Particular attention is paid to the obligation new legislation places on Slovene financial institutions. Financial institutions are required to perform due diligence to identify financial accounts, and account holdersand to report certain information on non-resident taxpayers to the competent authority. The conclusion of the paper provides a comparison of the newly established systems as well as a further analysis of their effects and the challenges associated with their implementation. Further, it touches upon some of the more recent measures introduced in the fight against cross-border evasion. The paper deals with an important and topical matter which affects not only the business of financial institutions but also taxpayers and authorities while pushing the boundaries in the exchange of information between tax authorities in the fight against tax evasion