Multinational anticorruption taxation: Kugwira milandu yazachuma momwe ikuchitika

• Author:
• Dzina la wolemba

  Quantumrun Foresight
• March 24, 2023

Chidule cha chidziwitso

Zigawenga zazachuma zikuchulukirachulukira kuposa kale, ngakhale kubwereka akatswiri odziwa bwino zamalamulo ndi misonkho kuti awonetsetse kuti makampani awo a zipolopolo akuwoneka ovomerezeka. Pofuna kuthana ndi vutoli, maboma akukhazikitsa malamulo awo oletsa katangale, kuphatikizapo misonkho.

Msonkho wapadziko lonse wothana ndi ziphuphu

Maboma akupezanso kugwirizana kokulirapo pakati pa mitundu yosiyanasiyana yazachuma, kuphatikiza katangale. Zotsatira zake, maboma ambiri akutenga njira zophatikizira mabungwe angapo olimbana ndi kuba ndalama (ML) komanso kuthana ndi ndalama zauchigawenga (CFT). Izi zikufunika kuyankhidwa kogwirizana ndi mabungwe osiyanasiyana, kuphatikiza akuluakulu othana ndi ziphuphu, akuluakulu odana ndi kuba ndalama (AML), mabungwe azachuma, ndi akuluakulu amisonkho. Makamaka, milandu yamisonkho ndi katangale ndizogwirizana kwambiri, chifukwa zigawenga sizipereka lipoti la ndalama kuchokera kuzinthu zosaloledwa kapena kupereka malipoti ochulukirapo kuti apeze ndalama. Malinga ndi kafukufuku amene Banki Yadziko Lonse inachita pa mabizinesi 25,000 m’mayiko 57, makampani amene amapereka ziphuphu amazembanso misonkho yambiri. Imodzi mwa njira zowonetsetsera misonkho yoyenera ndikukhazikitsa malamulo oletsa katangale.

Chitsanzo cha wolamulira wapadziko lonse wa AML ndi Financial Action Task Force (FATF), bungwe lapadziko lonse lodzipereka kulimbana ndi ML/CFT. Ndi mayiko 36 omwe ali mamembala, ulamuliro wa FATF ukufalikira padziko lonse lapansi ndikuphatikizanso malo onse azachuma. Cholinga chachikulu cha bungwe ndikukhazikitsa miyezo yapadziko lonse lapansi yotsatiridwa ndi AML ndikuwunika momwe ikugwiritsidwira ntchito. Mfundo ina yaikulu ndi ya European Union (EU) ya Anti-Money Laundering Directives. The Fifth Anti-Money Laundering Directive (5AMLD) imabweretsa tanthawuzo lalamulo la cryptocurrency, udindo wopereka malipoti, ndi malamulo a crypto wallet kuti aziwongolera ndalama. Lamulo lachisanu ndi chimodzi la Anti-Money Laundering Directive (6AMLD) lili ndi tanthauzo la zolakwa za ML, kukulitsa kuchuluka kwa milandu, komanso kuwonjezereka kwa zilango kwa opezeka olakwa.

Zosokoneza

Mu 2020, bungwe la US Congress lidapereka lamulo la Anti-Money Laundering (AML) Act la 2020, lomwe lidakhazikitsidwa ngati kusintha kwa National Defense Authorization Act ya 2021. Purezidenti wa US a Joe Biden adati lamulo la AML Act ndi gawo lodziwika bwino lothana ndi ziphuphu. m'boma ndi m'mabungwe. Chimodzi mwazinthu zodziwika bwino za AML Act ndikukhazikitsa kaundula wopindulitsa wa umwini, womwe ungathetse makampani osadziwika. Ngakhale kuti dziko la US silimayenderana ndi misonkho, posachedwapa latuluka ngati makampani otsogola padziko lonse lapansi osadziwika bwino omwe amathandizira kubera ndalama zokhudzana ndi kleptocracy, umbanda wolinganiza, ndi uchigawenga. Kaundulayu adzathandiza chitetezo cha dziko, azamalamulo, oyendetsa malamulo, ndi mabungwe owongolera omwe kufufuza kwawo pazaupandu wolinganizidwa komanso kupereka ndalama kwa zigawenga kumachedwetsedwa ndi ukonde wovuta wamakampani a zipolopolo omwe amabisa komwe kumachokera komanso kupindula ndi katundu wosiyanasiyana.

Pakadali pano, maiko ena akulimbikitsanso mgwirizano wawo ndi akuluakulu amisonkho kuti aphunzitse antchito awo za umbanda ndi katangale. Buku la Organisation for Economic Co-operation and Development (OECD) lofotokoza za Kubera Ndalama ndi Chiphuphu ndi Chiphuphu Limatsogolera akuluakulu amisonkho kuti aloze zomwe zingatheke kuchita zachiwembu pamene akuwunika ndondomeko zachuma. OECD International Academy for Tax Crime Investigation idakhazikitsidwa mu 2013 ngati ntchito yothandizana ndi Guardia di Finanza waku Italy. Cholinga chake ndi kupititsa patsogolo luso la mayiko omwe akutukuka kumene kuti achepetse kuyenda kwachuma kosaloledwa. Sukulu yofananayi inayesedwa ku Kenya mu 2017 ndipo idakhazikitsidwa ku Nairobi mu 2018. Panthawiyi, mu July 2018, OECD inasaina Memorandum of Understanding ndi Argentina's Federal Administration of Public Revenue (AFIP) kuti ikhazikitse likulu la Latin America la OECD. Academy ku Buenos Aires.

Zotsatira za msonkho wotsutsana ndi katangale wamayiko osiyanasiyana

Zokhudzanso misonkho yolimbana ndi katangale m'mayiko osiyanasiyana zingaphatikizepo: 

• Kugwirizana kwambiri ndi mgwirizano ndi mabungwe osiyanasiyana ndi mabungwe olamulira kuti aziyang'anira kayendetsedwe ka ndalama padziko lonse lapansi ndikuzindikira milandu yamisonkho mwachangu komanso moyenera.
• Kuchulukirachulukira kogwiritsa ntchito nzeru zopangira komanso matekinoloje okhazikika pamtambo pofuna kupititsa patsogolo machitidwe ndi machitidwe a akuluakulu amisonkho.
• Akatswiri amisonkho akuphunzitsidwa pamalamulo osiyanasiyana a AML/CFT pamene akupitiliza kupanga kapena kupangidwa. Kudziwa izi kupangitsa ogwira ntchitowa kukhala olembedwa ntchito kwambiri popeza luso lawo likufunika kwambiri.
• Maboma ochulukirapo ndi mabungwe akumadera akukhazikitsa mfundo zokhazikika zolimbana ndi milandu yazachuma.
• Kuchulukitsa kwandalama muukadaulo wokhometsa msonkho wanthawi yeniyeni kuwonetsetsa kuti misonkho ikunenedwa molondola pamene ndalama ndi katundu zikuyenda m'madera osiyanasiyana. 

Mafunso oyenera kuwaganizira

• Ngati mumagwira ntchito ku bungwe loyang'anira misonkho, kodi mumatsatira bwanji malamulo ena oletsa katangale?
• Ndi njira zina ziti zomwe akuluakulu amisonkho angadzitetezere ku milandu yazachuma?