НОВОСТИ БИЗНЕСА
2014
В 2009 году в Панаме было подписано ряд международных соглашений, а именно Соглашения об избежании двойного налогообложения или «DTA» (сокращенно от англ. выражения «Double Taxation Agreements») для обмена информацией о налогах на международном уровне (Соглашения об обмене налоговой информацией или «TIEAs» (сокращенно от англ. выражения «Tax Information Exchange Agreements»). В настоящее время вступили в силу четырнадцать соглашений об избежании двойного налогообложения и пять соглашений об обмене налоговой информацией. Подобно соглашениям об обмене налоговой информацией (TIEAs), в соглашениях об избежании двойного налогообложения предусмотрен механизм обмена информацией, применимый к налогам, на которые распространяются данные соглашения, в том числе: подоходный налог, налог на прирост капитала, налог на дивиденды, проценты и другие.
Ни в Бюджетном кодексе, ни в требованиях касательно формирования Соглашений об обмене налоговой информацией или Соглашений об избежании двойного налогообложения четко не указаны конкретные механизмы защиты, доступные для физических или юридических лиц.
До сих пор, какие-либо апелляционные жалобы или жалобы о несоответствии конституционным требованиям в отношении запроса о налоговой информации не были поданы. Тем не менее, если лицо, которое должно представить информацию, полагает, что запрос на предоставление налоговой информации нарушает соответствующий договор или положения внутреннего законодательства, он/она вправе обжаловать такой запрос согласно в раздела 1180 Бюджетного кодекса.
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