OECD于稅收確定日發(fā)布2020年度MAP統(tǒng)計(jì)數(shù)據(jù)

日期：2021年11月23日

翻譯：思邁特財(cái)稅國(guó)際稅收服務(wù)團(tuán)隊(duì)

22/11/2021 – Aspart of the BEPS Action 14 minimum standard and the wider G20/OECD taxcertainty agenda to improve the effectiveness and timeliness of tax-relateddispute resolution mechanisms, the OECD released today the latest mutualagreement procedure (MAP) statistics covering 118 jurisdictions and practicallyall MAP cases worldwide.

2021年11月22日訊：作為BEPS 第14項(xiàng)行動(dòng)計(jì)劃最低標(biāo)準(zhǔn)和更廣泛的G20/OECD稅收確定性議程的一部分，為提高稅收相關(guān)爭(zhēng)議解決機(jī)制的有效性和及時(shí)性，OECD今天發(fā)布了最新的相互協(xié)商程序(MAP)的統(tǒng)計(jì)數(shù)據(jù)，其涵蓋全球118個(gè)稅收管轄區(qū)和幾乎所有的MAP案件。

Disputeresolution mechanisms, including MAPs, are the cornerstone of awell-functioning tax treaty network. The BEPS Action 14 Minimum Standardadopted in 2015 by the members of the OECD/G20 Inclusive Framework on BEPSseeks to improve the resolution of tax-related disputes between jurisdictionsand includes a peer review mechanism to monitor the compliance of memberjurisdictions with this minimum standard.

爭(zhēng)議解決機(jī)制（包括MAP）是稅收協(xié)定網(wǎng)絡(luò)良好運(yùn)行的基石。OECD/G20包容性框架成員于2015年通過(guò)的BEPS 第14項(xiàng)行動(dòng)計(jì)劃最低標(biāo)準(zhǔn)，旨在改善稅收管轄區(qū)間與稅收相關(guān)爭(zhēng)議的解決，還包含了同行評(píng)審機(jī)制來(lái)監(jiān)督各成員對(duì)這一最低標(biāo)準(zhǔn)的遵從情況。

The 2020 MAPStatistics and the 2020 MAP Awards were presented during the third OECD TaxCertainty Day where tax officials and stakeholders took stock of the taxcertainty agenda and discussed ways to further improve dispute prevention andresolution. MAP Statistics play an important role in the monitoring of BEPSAction 14, providing an objective and global frame of reference, as well as acountry specific view, which together allow measurement of progress but alsoshow where further work is needed. The 2020 MAP Statistics* show the followingtrends:

2020年度MAP統(tǒng)計(jì)數(shù)據(jù)和2020年度MAP獎(jiǎng)項(xiàng)于第三屆OECD稅收確定日頒發(fā)，當(dāng)日，稅務(wù)官員和其他利益相關(guān)者評(píng)估了稅收確定性議程，并討論了進(jìn)一步改進(jìn)爭(zhēng)議預(yù)防和解決的方法。MAP統(tǒng)計(jì)數(shù)據(jù)在監(jiān)控BEPS 第14項(xiàng)行動(dòng)計(jì)劃的執(zhí)行中發(fā)揮著重要作用，其提供了客觀的和全球性的參考框架，以及從國(guó)家層面特定的觀點(diǎn)，前述兩點(diǎn)結(jié)合起來(lái)看，不僅可以衡量行動(dòng)計(jì)劃的進(jìn)程，還可以揭露出仍需努力的地方。2020年度MAP統(tǒng)計(jì)數(shù)據(jù)展現(xiàn)出以下趨勢(shì)：

MAPremains very concentrated. Around 2500 new cases started in 2020, with the top25 jurisdictions accounting for 95% of them and the remaining cases involvingaround 40 other jurisdictions.

MAP案件仍非常集中。2020年新立案約2500件，其中排名靠前的25個(gè)稅收管轄區(qū)占95%，其余案件則涉及其他約40個(gè)稅收管轄區(qū)。

Competentauthorities adapted to the COVID-19 pandemic. MAP continued to be availablethroughout the pandemic with several actions taken by competent authorities,including allowing taxpayers to file MAP requests digitally where this had notbeen possible before.

主管當(dāng)局適應(yīng)了新冠肺炎疫情。在主管當(dāng)局采取了多項(xiàng)措施的情況下，MAP在疫情期間仍然適用，其中包括允許納稅人以數(shù)字化方式提交MAP申請(qǐng)，而這在以前是不可能的。

Newcases up. The number of transfer pricing cases started has kept increasing(almost +15%) (see trends since 2016), while the number of other cases hasslightly decreased compared to 2019 (-2%).

新案件增多。新立案的轉(zhuǎn)讓定價(jià)案件數(shù)量一直在增加（幾乎上升了15%）（查閱2016年以來(lái)MAP趨勢(shì)圖請(qǐng)點(diǎn)擊查閱原文），而其他案件的數(shù)量與2019年相比則略有下降（-2%）。

Slightdecrease in cases closed due to COVID-19. Approximately 5% fewer MAP cases wereclosed in 2020 than in 2019, which is mainly owing to a decrease for othercases (-12%), while the number of transfer pricing cases closed has increased(+6%). Competent authorities were still able to close a significant number ofcases in 2020, because they adapted to the changing landscape and replacedphysical meetings with other forms of communication, including digitalmeetings, and prioritised simpler cases. Nevertheless, MAP inventories haveincreased in the majority of jurisdictions and this may require additionalactions in the coming years.

由于疫情影響，結(jié)案數(shù)量略有減少。2020年結(jié)案的MAP案件比2019年減少了約5%，其主要是由于其他案件的減少(-12%)，而結(jié)案的轉(zhuǎn)讓定價(jià)案件數(shù)量增加了(+6%)。主管當(dāng)局仍然能夠在2020年結(jié)案不少案件，因?yàn)樗麄冞m應(yīng)了不斷變化的環(huán)境，并用其他形式的交流（包括數(shù)字會(huì)議）取代了實(shí)體會(huì)議，并優(yōu)先考慮了較簡(jiǎn)單的案件。盡管如此，大多數(shù)稅收管轄區(qū)的MAP案件積壓量有所增加，這可能需要在未來(lái)幾年采取更多措施。

Outcomesremain generally positive. Around 75% of the MAPs concluded in 2020 fullyresolved the issue both for transfer pricing and other cases (compared to 85%for transfer pricing cases and 71% for other cases in 2019). Approximately 3%of MAP cases were closed with no agreement compared to 2% in 2019. In addition,the amount of cases withdrawn by taxpayers nearly doubled in 2020 (11% comparedto 6% in 2019).

結(jié)果總體上仍是積極的。2020年，約75%結(jié)案的MAP完全解決了轉(zhuǎn)讓定價(jià)和其他問(wèn)題（而2019年數(shù)據(jù)為轉(zhuǎn)讓定價(jià)案件85%，其他案件71%）。約3%的MAP案件以無(wú)協(xié)議結(jié)案，而2019年為2%。此外，納稅人撤回案件數(shù)量在2020年幾乎翻了一番（11%，2019年為6%）。

Casesstill take a long time. On average, MAP cases closed in 2020 took 35 months fortransfer pricing cases (31 months in 2019) and approximately 18 months forother cases (22 months in 2019). Some jurisdictions experienced delays,especially for more complex cases, and the COVID-19 crisis affected the qualityof their communication with some treaty partners. Also, while it is notpossible to estimate the time that will be necessary to close pending cases,the data shows that approximately 15% of the 2020 end inventory relates tocases that have been pending for at least five years.

案件仍需經(jīng)歷很長(zhǎng)時(shí)間。平均而言，在2020年，涉及MAP的轉(zhuǎn)讓定價(jià)案件結(jié)案需時(shí)35個(gè)月（2019年為31個(gè)月），其他案件需時(shí)約18個(gè)月（2019年為22個(gè)月）。一些稅收管轄區(qū)則經(jīng)歷了延誤，尤其是對(duì)于較復(fù)雜的案件，而疫情也影響了他們與一些稅收協(xié)定伙伴的溝通質(zhì)量。此外，雖然無(wú)法估計(jì)結(jié)案所需的時(shí)間，但數(shù)據(jù)顯示，在2020年末積壓的案件中，約有15%已歷時(shí)五年。

This year's MAP Awards, given in recognition of particular efforts by competentauthorities, saw the following winners: Switzerland and Australia for theshortest time in closing transfer pricing cases and other cases respectively;Spain for the smallest proportion of pre-2016 cases in end inventory; andLuxembourg and Norway for the most effective caseload management. The award forthe pairs of jurisdictions that dealt the most effectively with their jointcaseload went to Italy-Spain for transfer pricing cases and to Norway-Swedenfor other cases. Finally, the award for the most improved jurisdiction, which alsohighlights the efforts taken by competent authorities to resolve MAP casesduring the COVID-19 crisis, went to Ireland.

MAP年度獎(jiǎng)項(xiàng)是對(duì)主管當(dāng)局在具體案例所作努力的認(rèn)可，獲獎(jiǎng)?wù)呷缦拢喝鹗亢桶拇罄麃喎謩e獲得在轉(zhuǎn)讓定價(jià)案件和其他案件中結(jié)案時(shí)間最短的獎(jiǎng)項(xiàng)；西班牙獲得2016年之前案件積壓所占比例最小獎(jiǎng)項(xiàng)；盧森堡和挪威獲得案件管理最有效獎(jiǎng)項(xiàng)。對(duì)處理聯(lián)合案件最有效的獎(jiǎng)項(xiàng)則歸屬于意大利和西班牙（轉(zhuǎn)讓定價(jià)案件）以及挪威和瑞典（其他案件）。最后，愛(ài)爾蘭獲得最大進(jìn)步獎(jiǎng)，這也突出了主管當(dāng)局在疫情期間為解決MAP案件所作的努力。

特別說(shuō)明：以上內(nèi)容非官方譯本，如有不同理解，請(qǐng)以英文版為準(zhǔn)！