World Customs Organization

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Owen Cain
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1 Wrld Custms Organizatin Rle f Custms in Cmbating Crss-Brder Tax Evasin and Avidance Sergi Mujica, Deputy Secretary General Dublin, 9-11 December th Sessin f the Plicy Cmmissin

2 Agenda 1. Backgrund infrmatin 2. Internatinal respnse t prevent crss-brder tax evasin and avidance 3. WCO instruments and tls fr infrmatin exchange 4. Actin required f the Plicy Cmmissin

3 1. Backgrund infrmatin Glbalizatin has benefitted ur ecnmies, but has als brught new cmplexities Multinatinal enterprises have shifted frm a cuntry-specific perating mdel t glbal mdels Impact n cuntries crprate incme tax regime Dmestic laws + treaties t avid duble taxatin Gaps have allwed duble nn-taxatin Exacerbated by increasingly sphisticated tax planning Increased awareness amng gvernments and citizens

4 2. Internatinal respnse t prevent crss-brder tax evasin and avidance High-level and large-scale respnse: G8 Summit in Nrthern Ireland, June 2013 G20 Summit in the Russian Federatin, Sept Active participatin by the OECD Main areas: Actin Plan n Base Ersin and Prfit Shifting (BEPS) Enhancement f mechanisms fr Exchange f Infrmatin (EOI)

5 (a) Actin Plan n BEPS Artificial segregatin f taxable incme frm the activities that generate it Prepared by the OECD at the request f the G20 It identifies: 15 cncrete actins Clear deadlines Resurces and methdlgy

taxes (except Custms duties) Cntent: Mechanism fr EOI: On request, spntaneus and autmatic (bilateral level) Specific and

6 (b) Exchange f infrmatin: Multilateral Cnventin n Mutual Administrative Assistance in Tax Matters Develped by the Cuncil f Eurpe + the OECD and pened t all cuntries in 2010 (signed by 62 cunties - in frce in 48) Scpe: All direct and indirect taxes (except Custms duties) Cntent: Mechanism fr EOI: On request, spntaneus and autmatic (bilateral level) Specific and clear exceptins Cnfidentiality and data prtectin Way frward: Glbal standard fr autmatic EOI t be presented t the G20 in February 2014

7 Implementatin: Glbal Frum n Transparency and EOI fr Tax Purpses Established in 2009 t implement internatinal standards n EOI: availability, access, exchange 121 Members and 12 bservers (including the WCO) Tw-phase peer review mechanism: 124 peer review reprts (available t the public) 100 jurisdictins reviewed

8 3. WCO instruments and tls fr infrmatin exchange Nairbi Cnventin In frce since May Cntracting Parties Jhannesburg Cnventin (nt in frce) Adpted in Cntracting Parties - nt in frce Revised Kyt Cnventin In frce since Cntracting Parties Mdel Bilateral Agreement n Mutual Administrative Assistance in Custms Matters Develped in 2004

Glbally Netwrked Custms (GNC) Custms infrmatin exchange framewrk Set f Prtcls, Guidelines and Standards Tw-track apprach (Cmmercial and Enfrcement) Utility Blcks: A library f GNC Standards Exchange f

9 Glbally Netwrked Custms (GNC) Custms infrmatin exchange framewrk Set f Prtcls, Guidelines and Standards Tw-track apprach (Cmmercial and Enfrcement) Utility Blcks: A library f GNC Standards Exchange f AEO data between the US, the EU and Switzerland Exchange f exprt/transit data between Suth Africa and Swaziland Exchange f imprt/exprt declaratins within Mercsur and between Mercsur and third cuntries

10 Custms Enfrcement Netwrk (CEN) A system t share and disseminate infrmatin n Custms ffences in a timely, reliable and secure manner Cmpsed f a Database, Web site and cmmunicatin netwrk Managed by the WCO s 11 Reginal Intelligence Liaisn Offices (RILOs) in 6 regins 1,680 users frm 139 cuntries

11 Natinal Custms Enfrcement Netwrk (ncen) ncen: natinal nminal seizure database Pilts (Mauritius, Kenya) cmpleted Rll-ut started in Nvember with sftware and training: Namibia, Swaziland

12 Pwerful seizure search functin

13 Pictures in the CEN Database

WTO Agreement n Trade Facilitatin Article 12: Custms Cperatin Scpe: Specific infrmatin T verify an imprt r exprt declaratin In identified cases where

14 WTO Agreement n Trade Facilitatin Article 12: Custms Cperatin Scpe: Specific infrmatin T verify an imprt r exprt declaratin In identified cases where there are reasnable grunds t dubt the truth r accuracy f the declaratin Cntent: Mechanism fr EOI: On request Brad exceptins Cnfidentiality and data prtectin

15 4. Actin required f the Plicy Cmmissin The Plicy Cmmissin is invited t: cnsider the current state f play n tax infrmatin exchange at the G8 and G20, and in the OECD examine the linkage and implicatins fr Custms prvide rientatin and guidance n the future rle f the WCO in this regard

16 Questins t be discussed in breakut grups 1. What are the implicatins fr the Custms cmmunity f the OECD Multilateral Cnventin n Mutual Administrative Assistance in Tax Matters and the OECD s nging wrk n the autmatic exchange f infrmatin; and what shuld the WCO d in respnse? 2. What types f infrmatin d Custms administratins prvide t tax authrities, and vice versa? 3. Hw can Custms and tax authrities wrk tgether in rder t achieve their cmmn and individual bjectives? 4. If yu represent a Revenue Authrity, what substantive interactin takes place between the Custms Department and the Tax Department?

17 Thank yu

A Civil Society Agenda for the OECD

A Civil Society Agenda for the OECD A Civil Sciety Agenda fr the OECD Fr the CFA-DAC and Glbal Frum n Develpment meetings, January 2010 A Civil Sciety Agenda fr the OECD Page 2 Backgrund In 2010, the wrld s gvernments will review prgress