Option
Namuhla iTax Justice Network ishicilela izinga elisha lama-tax sumps abaluleke kakhulu ezinkampanini (i-English Corporate Tax Havens Index, CTHI). Kukhombisa ukuthi imaphi amazwe avumela ukushintshwa kwenzuzo nokuhlukunyezwa kwentela izinkampani zomhlaba wonke ngokuqinile. (1)
Izindawo zokuqala eziyisithupha ezisezingeni ziya emazweni e-OECD noma ezindaweni ezincike kuzo. Sekukonke, amazwe e-OECD abhekene namathuba angaphezu kwamabili kokuthathu kwamathuba omhlaba wokuhlukunyezwa kwentela ezinkampani. Okuthathu okuphezulu, neBritish Virgin Islands, iCayman Islands neBermuda, yizindawo lapho uhulumeni wase-UK unamandla aphelele okushaya umthetho noma ukuvimba. INetherlands, iSwitzerland neLuxembourg ziphuma endaweni yesine, yesihlanu neyesithupha.
Izindleko zentela ezibaluleke kakhulu ezinkampanini:
1. I-British Virgin Islands (Indawo Engaphesheya KweBrithani)
2.IziQhingi ZaseCayman (Indawo Engaphesheya KweBrithani)
3. IBermuda (indawo yaseBrithani yaphesheya kwezilwandle)
4. ENetherlands
5. ISwitzerland
6. ILuxembourg
7. IHong Kong
8. IJersey (Ukuthembela Komqhele waseBrithani)
I-9 ESingapore
10. I-United Arab Emirates
Qedela izinga ku- Iwebhusayithi ye-Corporate Tax Haven Index 2021
Amazwe e-OECD akha uhlelo lwentela lomhlaba wonke ngokuya ngezifiso zezinhlangano
Izinga likwenza kucace ukuthi kungani i-OECD, ebeka imithetho emithethweni yomhlaba, ingenzi nqubekela phambili encane ekulweni nokuxhashazwa kwentela okwenziwa yizinkampani. “Ngaphansi kwengcindezi evela ezinkampanini ezinkulu kanye nasezixhaphozini ezinamandla zentela njengeGreat Britain neNetherlands, i-OECD yakhele uhlelo lwentela lomhlaba wonke ngendlela yokuthi izifiso zezinhlangano ezicebe kakhulu zibeke phambili kunezidingo zawo wonke umuntu,” kuchaza u-Alex Cobham i-Tax Justice Network.
Isibonelo, amazinga ahlanjululwe e-OECD ahlukanisa izifundazwe ngokuthi “azilimazi” (futhi ngalokho azenze zibe semthethweni) okuthi, ngokwesimo se-CTHI, zibhekele amaphesenti angama-98 wamathuba omhlaba wonke wemikhuba yentela eyingozi. Ukuphendula ingcindezi evela ku-OECD, okungenani amazwe ayi-2018 ayithele ngabandayo imithetho yawo yokubika kwezwe ngezwe izinkampani kusukela ngo-11. Njengoba i-OECD ihlanganisa futhi ingabonakali le datha ngaphambi kokushicilelwa, kuze kube manje akukwazanga ukukhonjwa ushintsho lwenzuzo yezinhlangano zamazwe ngamazwe. (2)
I-Attac neTax Justice Network zifuna inani eliphelele lentela yeqembu
“Ngisho nezinhlelo zamanje ze-OECD zokuguqulwa kwemithetho yentela yomhlaba jikelele azinaso isixazululo esiyisisekelo ngokulwa namaqhinga entela ezinkampani zomhlaba wonke. Ubhadane lwe-corona kufanele lube yisikhathi sokuthi izinkampani ekugcineni zenze umnikelo ofanele ekuxhaseni izindleko zezinkinga, ”kugxeka uDavid Walch wase-Attac Austria. (3)
I-Attac kanye ne-Tax Justice Network ngakho-ke iphakamisa ukwenziwa lula kwentela yezinkampani zomhlaba jikelele - okuthiwa Inani lentela leqembu ngenani lentela eliphansi lamaphesenti angama-25. Inzuzo ephelele yomhlaba yeqembu ihlukaniswe ngokulingana ngenani elingezwe phakathi kwezifundazwe bese likhokhiswa intela.
Inqubo ye-Democratic UN esikhundleni samadili ayimfihlo e-OECD
Ukunyakaza komhlaba wonke kwezobulungiswa bezentela nakho kufuna ukuthi imithetho yentela ye-OECD ithathelwe indawo inqubo ebandakanya umhlaba wonke ngaphakathi kohlaka lweNhlangano Yezizwe.
UDereje Alemayehu, umxhumanisi omkhulu weNobel Peace Prize-oqokwe njenge-Global Alliance for Tax Justice: "Ukuthembela ku-OECD ezindabeni zentela zomhlaba wonke kufana nokuthemba iphakethe lezimpisi ukuthi lizokwakha uthango oluzungeza indlu yakho yezinkukhu." UCobham uyanezela: "Imithetho yokuthi izinkampani zomhlaba ziyikhokha kuphi nokuthi kanjani intela kumele ibekwe ku-UN emini yeningi lentando yeningi - hhayi iklabhu elincane lamazwe acebile ngasese"
I-Austria ikuma-33rd ku-Corporate Tax Haven Index futhi inesibopho samaphesenti angu-0,69 wokuhlukunyezwa kwentela yenkampani emhlabeni jikelele.
amanothi:
(1) I-Corporate Tax Haven Index, i-CTHI, ilinganisela izinhlelo zentela nezomthetho zawo wonke amazwe “ngesilinganiso sokuthola indawo” sama-100, okungasho lutho ngokuthi akukho ndlela futhi kube ne-100 esho umkhawulo ongenamkhawulo wokuhlukunyezwa kwentela izinkampani. Lesi silinganiso bese sihlanganiswa nomthamo wemisebenzi yezimali yezinhlangano zamazwe amaningi kulelo zwe ukubala ukuthi kungakanani ukuhlukunyezwa kwentela enqamula imingcele okuvunyelwa yizwe.
I-CTHI yengeza lokho okuthiwa Inkomba yezimali yomthunzi (I-Financial Secrecy Index, FSI) ye-Tax Justice Network. Ngokubambisana, izinkomba zinikeza isithombe esiphelele sokuhlukunyezwa kwentela nokukhwabanisa kwamazwe omhlaba. Imibhalo ye-CTHI amazwe avumela amazwe omhlaba ukuthi akhokhe intela encane kuzinzuzo zawo kunalokho okufanele akwenze. I-FSI ibhala ukuthi amazwe enza kanjani ukuthi abantu abacebile bakwazi ukufihla imali yabo kumthetho. Ama-sumpump ahlukene entela akhethekile ngezici ezahlukahlukene - kepha amanye kuwo womabili: Iziqhingi zaseCayman, eSwitzerland, eNetherlands, eLuxembourg, eHong Kong, eSingapore, eBritish Virgin Islands nase-United Arab Emirates ziphakathi kweziyishumi eziphezulu kuzo zombili izinkomba.
(2) E-EU kube neningi phakathi kohulumeni kusukela ngoMashi 3, 2021 bexhasa ukuphoqelelwa kwezinkampani ukuthi zishicilele imibiko yazo yezwe nezwe. Kodwa-ke, lokhu kungashiya izintuba eziningi. Ngemininingwane bheka lapha.
(3) I-OECD iphakamisa ukuhlukaniswa okuyinkimbinkimbi kohlelo: Ingxenye yenzuzo izinkampani ezikhiqiza ngamamodeli webhizinisi ledijithali kufanele zikhokhiswe intela ngaphandle kokutholakala emazweni lapho abathengi betholakala khona. Ukubalwa ngqo nokusatshalaliswa kwalezi zinzuzo akukacaci, kepha kungaba nezikhala ezifanayo ohlelweni oludala. Inzuzo esele kanye nenzuzo yazo zonke ezinye izinkampani kufanele iqhubeke ibalwe ngokohlelo oludala, oluthambekele ekuhlukunyezweni.
