December 22, 2024

European Union Leaders Meet on Tax Avoidance

It was the first time that Austria, long considered a tax haven for the wealthy, agreed to a deadline for disclosing such information after rebuffing calls for greater transparency for a decade. The country said it expected to reach an agreement in principle on the matter by the end of the year.

That news, at a summit meeting of European leaders here, upstaged a separate but related topic that has dominated headlines this week: tax-reduction strategies by big multinational companies like Apple, which Congressional investigators in Washington say slashed its tax bill by setting up companies in Ireland.

Pressure on Austria has grown more intense as European countries try to curb citizens’ ability to stash money in other jurisdictions, shortchanging their home governments of tax revenue during a time of lean budgets and gaping deficits.

Ferreting out hidden bank accounts has become a cause célèbre in many countries, especially Greece, which has jailed hundreds of people suspected of tax delinquency, including former government officials. In France, Jérôme Cahuzac, a French minister responsible for fighting tax evasion, resigned upon admitting, after weeks of denials, that he had held a secret bank account in Switzerland.

The 27-member union estimates that tax avoidance costs governments there a total of $1.3 trillion a year.

The crackdown on bank secrecy in Europe is also a result of American demands for fuller cross-border sharing of information under the Foreign Account Tax Compliance Act.

“We will act jointly, and I believe we will manage the exchange of data by the end of the year,” the Austrian chancellor, Werner Faymann, said at the meeting here.

Mr. Faymann said it was a “bad day for tax cheats.” But he stressed that Austria’s concessions were contingent on the “negotiations with third countries” like Switzerland. Austrian officials say that without overhauls in those other jurisdictions, financial services industries in the European Union would be at a competitive disadvantage.

The European leaders, who met for four hours on Wednesday, also directed the European Commission to negotiate tougher agreements with five countries: Switzerland, Andorra, San Marino, Monaco and Liechtenstein.

The chances of the other countries agreeing quickly are not great. And bloc officials warned that those countries could turn the tables by asking the union to make changes first, risking a standoff.

But those countries are also being pressed by the United States for details of all accounts held by American taxpayers. Under that pressure, they may decide there is not much point in digging in their heels with the European Union.

Those negotiations might also clear the way for action by Luxembourg, a bloc member that agreed last month to share banking data by January 2015. But it is still awaiting the outcome of talks with the Swiss before deciding whether to expand the information exchange agreement to include investments like trusts and foundations, as Austria has apparently done.

Once discussions with Switzerland are completed, Jean-Claude Juncker, the prime minister of Luxembourg, said his country “would be in a position to decide the extent of the expansion” of the information exchange.

The summit meeting was billed as an opportunity to push ahead with a crackdown on tax avoidance, but it risked being overshadowed by mounting indignation over reports that American companies, including Apple, had sheltered profits in European countries like Ireland.

Findings by Senate investigators in Washington indicated this week that Apple sharply reduced its tax bill in the United States and the rest of the world by recording most of its worldwide income in Ireland and paying low corporate tax rates there.

The findings and subsequent outcry put the Irish prime minister, Enda Kenny, on the defensive even before he arrived here on Wednesday.

“I’d like to repeat that Ireland’s corporate tax rate is statute-based, is very clear and very transparent — and we do not do special deals with any individual companies in regard to that tax rate,” Mr. Kenny said Wednesday afternoon. “Our country has had its stable corporate tax rate for many years, but that’s not the only reason that companies come to Ireland.”

Similar controversies have risen in Britain about the low taxes paid by the British operations of American companies like Google and Starbucks.

The German and French leaders pledged on Wednesday to step up efforts to recover more funds from global companies.

“We will work toward ensuring companies have to pay more where they are based,” Angela Merkel, the German chancellor, said at a news conference after the meeting.

François Hollande, the French president, told a news conference that Europe should unite to combat profit-shifting by large corporations.

“We cannot accept that a certain number of companies can put themselves in situations where they escape paying taxes in ways that are legal today,” Mr. Hollande said. “We must coordinate at a European level, harmonize our rules and come up with strategies to stop this.”

Speaking on Wednesday at the Brussels summit, Prime Minister David Cameron of Britain insisted he was taking a tough line on taxes with major multinationals like Google, after that company was accused on Wednesday by Ed Miliband, the leader of the opposition Labour Party, of going to “extraordinary lengths” to avoid paying tax in Britain.

Mr. Cameron said he had raised the issue with Google’s executive chairman, Eric E. Schmidt. But Mr. Cameron also cautioned against making targets of particular firms. “I don’t think we’re going to solve this if we simply take one company or another company that is registered in Europe, this one in Ireland,” Mr. Cameron said.

Article source: http://www.nytimes.com/2013/05/23/business/global/european-union-leaders-meet-on-tax-avoidance.html?partner=rss&emc=rss

G-20 Pushes for Measures to End Tax Evasion

The Group of 20 countries called Friday for a coordinated effort to stop international tax evasion, urging governments to systematically share bank data.

Finance ministers and central bankers of the G-20, meeting in Washington, said in a communiqué that automatic exchange of tax-relevant bank information should be adopted as the global standard.

The officials, who were meeting in Washington, also noted the problems of economic weakness and high unemployment in many countries, and called for more action “to make growth strong, sustainable and balanced.” They acknowledged Japan’s recent decision to sharply increase the supply of money to end deflation, but did not criticize the move for driving down the value of the yen, saying only that they would “refrain from competitive devaluation and will not target our exchange rates for competitive purposes.”

The automatic exchange of tax data, an approach the United States has pushed for, would represent a major change from the current procedures, in which countries are expected to provide such information only on request — as when tax officials seek to track payments across national borders during an audit.

Under automatic exchange, governments would routinely transfer all foreign taxpayers’ data to their home governments, making it far more difficult to hide assets from the taxman.

The impetus for the new approach is a U.S. law, the Foreign Account Tax Compliance Act, or Fatca, requiring Americans with overseas accounts and non-U.S. financial firms to meet tough financial disclosure requirements. Because Fatca, in practice, conflicts with privacy laws in many countries, Washington has been working out bilateral deals in which overseas financial institutions share that data first with their own governments for transmission to the U.S. Internal Revenue Service.

European governments, initially skeptical about the idea, have become more enthusiastic amid public outrage over the secret offshore finance records recently unearthed by the International Consortium of Investigative Journalists. In France, President François Hollande’s government has championed the more aggressive hunt for tax dodgers since his government was rocked by the disclosure that the recently ousted budget minister, Jérôme Cahuzac, was squirreling money away in a Swiss account.

“Fatca has been a game changer,” Pascal Saint-Amans, director of the Center for Tax Policy at the Organization for Economic Cooperation and Development, said Friday.

Mr. Saint-Amans noted that in the past week Luxembourg, long one of Europe’s most opaque financial centers, had agreed to begin automatically sharing data in the face of pressure from its E.U. partners and the United States.

The challenge, Mr. Saint-Amans said, is to make sure the right information technology is in place to allow for secure account data transfer on a global scale. That is something the O.E.C.D. is now working on, he said.

The G-20 issued its statement Friday after the O.E.C.D. earlier in the day issued a progress report that showed Switzerland — which is not a G-20 member — was still struggling to get off a so-called “blacklist” of nations cited for a lack of cooperation on tax data.

An additional 13 jurisdictions that are not in the G-20 — including Guatemala, Lebanon, Liberia and Panama — have not made the necessary legal and regulatory changes to be removed from the blacklist, according to the report, compiled by the O.E.C.D’s Global Forum on Transparency and Exchange of Information for Tax Purposes.

The other blacklisted nations are Botswana, Brunei, Dominica, Marshall Islands, Nauru, Niue, Trinidad and Tobago, United Arab Emirates and Vanuatu.

The Global Forum is now moving toward the adoption of a rating system, under which it will grade nations’ compliance with transparency agreements, and expects to roll that system out in November.

The United States’ push for access to overseas account data began after UBS, the biggest Swiss bank, was found several years ago to have been encouraging Americans to hide assets abroad. UBS in 2009 paid $780 million and turned over details about thousands of client accounts to end prosecution.

While Switzerland has met most of the requirements for being removed from the O.E.C.D. blacklist, its status, the report noted, “is still subject to conditions.” Swiss officials are currently trying to negotiate their way out of an international assault on their banking secrecy, led by the United States, Germany and France. Recent media reports have said a deal to open American clients’ Swiss banking data to the I.R.S. may be near.

Mario Tuor, a spokesman in Bern for the Federal Finance Ministry, said Friday that the Swiss government was working to meet the conditions for being removed from the list, and he said that it was unfair to lump Switzerland with truly uncooperative nations. Mr. Tuor said he could not comment about the ongoing negotiations with Washington.

In Washington, Dena W. Iverson, a Justice Department spokeswoman, declined to comment.

Switzerland has been locked in a dispute with the United States over its banking secrecy since 2009, when UBS, the giant Zurich-based bank, entered into a deferred prosecution agreement with the U.S. Justice Department, agreeing to pay $780 million and hand over data on thousands of clients to avoid criminal charges that it sought to defraud the Internal Revenue Service.

Since that time, the Swiss have taken a number of steps to accommodate American demands, including agreeing to more information sharing, but banks have shown dogged determination to maintain the privacy law, which makes it a crime to divulge some client information. Washington continues to apply pressure. Last year, U.S. prosecutors indicted Wegelin Company, Switzerland’s oldest bank, effectively putting it out of business.

In the latest salvo, two Swiss men — including Stefan Buck, a member of the executive board of the Zurich lender Bank Frey, and Edgar Paltzer, a partner at a Swiss law firm — were indicted this week by New York prosecutors on conspiracy charges.

Article source: http://www.nytimes.com/2013/04/20/business/global/g-20-pushes-for-measures-to-end-tax-evasion.html?partner=rss&emc=rss

Portugal’s Debt Rating Cut to Junk by Moody’s

Moody’s cut its rating on Portugal’s long-term government bonds to Ba2 from Baa1 and said the outlook was negative, suggesting more downgrades might be in store.

Even though Portugal negotiated a $116 billion rescue package in May, the ratings agency cited the risk that the country would need a second bailout before it could raise funds in the bond markets again and that private sector lenders would have to share the pain.

It also warned that Portugal might fall short of the financial goals it had worked out with the European Union and the International Monetary Fund under the terms of its bailout because of the “formidable challenges the country is facing in reducing spending, increasing tax compliance, achieving economic growth and supporting the banking system.”

The downgrade came a month after a general election in Portugal in which voters unseated the Socialist government of José Sócrates. Since then, the new center-right coalition government, led by the Social Democrats and Prime Minister Pedro Passos Coelho, have pushed ahead with austerity measures and other reforms pledged by Portugal in return for its bailout.

Among such austerity measures, Mr. Passos Coelho’s government said last week that it would need to raise taxes to meet its budget deficit target. Under the plan, the government hopes to collect 800 million euros ($1.2 billion) in additional tax receipts this year by introducing a special tax that will amount to a 50 percent cut on the traditional Christmas bonus given to Portuguese workers, equivalent to one month of salary.

Responding to Moody’s decision on Tuesday, the finance ministry said in a statement that Moody’s had “ignored the effects” of the tax plan outlined last week in Parliament. The tax increase, the ministry added, “constitutes a proof of the government’s determination to guarantee the deficit targets for this year.”

The finance ministry said Moody’s downgrade vindicated the government’s recent policy initiatives since “a robust program of macroeconomic adjustment constitutes the only possible approach to reverse the tide and recover credibility.” The new government has also shelved several infrastructure projects, including a new high-speed train link between Lisbon and Madrid, as well as pledged to speed up the privatization of state-controlled companies.

Still, proposals like raising taxes will most likely yield more pain for citizens of a country whose economy is forecast to contract 2 percent this year and next.

As a practical matter, the downgrade “means that a smaller universe of investors can hold Portuguese debt on their books,” said Carl B. Weinberg, chief economist at High Frequency Economics in New York, referring to rules banning many investment vehicles from holding debt rated below investment grade. Portugal does not have to borrow in the markets, he noted, so the immediate damage to government finances is limited

Still, with all the confusion about another bailout for Greece, “this adds to the perception that there might not be a ready solution,” Mr. Weinberg said. “It revives the concern that a multicountry sovereign default could happen.”

“They’re playing with dynamite in euro land,” he added.

Hopes that Greece’s problems might be brought under control soon were deflated after Standard Poor’s said Monday that a proposal by French banks to help Greece to meet its medium-term financing needs would constitute a de facto default because banks would be required to roll over loans for a longer term at a lower interest rate.

“We’re continuing to work for a possible solution,” Michel Pébereau, chairman of BNP Paribas, the biggest French bank, said Tuesday at the Paris Europlace conference, a gathering attended by hundreds of international bankers. If the current ideas do not work, Mr. Pébereau said, “we’ll come up with something else.”

French and German bankers were scheduled to meet Wednesday morning at BNP Paribas’s headquarters in Paris with central bank officials, under the auspices of the Institute of International Finance, an association of the world’s biggest financial companies, to discuss how to proceed, said people briefed on the plan who were not authorized to speak about it publicly.

Raphael Minder contributed reporting from Lisbon.

Article source: http://feeds.nytimes.com/click.phdo?i=26270a7a94996e7a877a25adb0ed5f2d