OECD著眼于支柱一的實(shí)時(shí)信息交換

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

The OECD has laid out a vision for applying pillar 1 tax certainty principles to many cross-border disputes and challenges involving multinationals and tax authorities that could include real-time information exchanges.

OECD制定了將支柱一稅收確定性原則應(yīng)用于涉及跨國(guó)企業(yè)和稅務(wù)機(jī)關(guān)的許多跨境爭(zhēng)議和挑戰(zhàn)的愿景，其中可能包括實(shí)時(shí)信息交換。

In a May 20 report to the G7 finance ministers and central bank governors, the OECD set out a potential framework for cross-border cooperation in corporate tax that could enable taxpayers to compile and submit data just once and allow real-time information exchange between tax authorities.

在5月20日向G7財(cái)長(zhǎng)和央行行長(zhǎng)提交的報(bào)告中，OECD制定了公司稅跨境合作的潛在框架，使納稅人能夠只編制和提交一次數(shù)據(jù)，并允許稅務(wù)機(jī)關(guān)之間實(shí)時(shí)信息交換。

G7 finance ministers and central bank governors, in a May 20 communique, reaffirmed their commitment to implementing the two-pillar plan for modernizing the international corporate tax rules for the digital age. One-hundred thirty-seven jurisdictions in the 141-member G-20/OECD inclusive framework on base erosion and profit shifting backed a political statement on the plan in 2021 and are working within a tight time frame to implement the rules by 2023.

G7財(cái)長(zhǎng)和央行行長(zhǎng)在5月20日的公報(bào)中重申了他們對(duì)實(shí)施數(shù)字時(shí)代國(guó)際公司稅收規(guī)則現(xiàn)代化的雙支柱計(jì)劃的承諾。在G20/OECD稅基侵蝕和利潤(rùn)轉(zhuǎn)移包容性框架141個(gè)成員中已經(jīng)有137個(gè)轄區(qū)支持2021年該計(jì)劃的政治聲明，并在緊迫的時(shí)間框架內(nèi)努力到2023年實(shí)施這些規(guī)則。

Pillar 1 calls for a formulaic reallocation of residual profits that the largest multinational enterprises earn in countries where their consumers are located even if they lack a permanent establishment. The market jurisdictions would then be able to tax those profits under a taxing right called amount A. Amount A rules would apply to MNEs whose consolidated group revenue exceeds €20 billion and whose profitability exceeds 10 percent. The turnover threshold would decrease to €10 billion depending on the outcome of a review of the amount A rules, starting seven years after the rules enter into force.

支柱一要求對(duì)最大的跨國(guó)企業(yè)在其消費(fèi)者所在轄區(qū)賺取的剩余利潤(rùn)進(jìn)行公式化的重新分配，即使它們沒(méi)有常設(shè)機(jī)構(gòu)。然后，市場(chǎng)轄區(qū)將能夠根據(jù)稱為金額A的征稅權(quán)對(duì)這些利潤(rùn)征稅。金額A規(guī)則將適用于集團(tuán)合并收入超過(guò)200億歐元且盈利能力超過(guò)10%的跨國(guó)企業(yè)。從規(guī)則生效七年后開(kāi)始，根據(jù)金額A規(guī)則的審查結(jié)果，營(yíng)業(yè)額門檻將降至100億歐元。

Pillar 1 also calls for amount B, a fixed return for baseline marketing and distribution activities in market jurisdictions, in line with the arm’s-length standard. Pillar 2 calls for a global minimum effective tax rate based on global anti-base-erosion rules.

支柱一還要求金額 B ，即市場(chǎng)轄區(qū)基礎(chǔ)營(yíng)銷和分銷活動(dòng)的固定回報(bào)，符合獨(dú)立交易標(biāo)準(zhǔn)。支柱二要求基于全球反稅基侵蝕規(guī)則制定全球最低有效稅率。

The two-pillar plan has been designed to promote standardized and single filing so that taxpayers need to compile and submit data only once. That data would then be accessible and shared across relevant tax administrations, the OECD report says.

雙支柱計(jì)劃旨在促進(jìn)標(biāo)準(zhǔn)化和單一申報(bào)，以便納稅人只需編制和提交一次數(shù)據(jù)。OECD報(bào)告稱，這些數(shù)據(jù)將可以在相關(guān)稅務(wù)機(jī)關(guān)之間訪問(wèn)和共享。

The manner of information exchange could “evolve over time” to “more real-time models,” use of electronic data rooms, and possible use of blockchain and other emerging technologies, according to the report. Real-time information filing and exchange models could potentially be expanded to relevant transfer pricing rules or other domestic rules based on a common standard, such as imported hybrid mismatch rules or common interest limitation rules, the report says.

報(bào)告稱，信息交換的方式可能“隨著時(shí)間的推移”演變?yōu)椤案鼘?shí)時(shí)的模型”、電子數(shù)據(jù)室的使用，以及可能使用區(qū)塊鏈和其他新興技術(shù)。報(bào)告稱，實(shí)時(shí)信息申報(bào)和交換模式可能會(huì)擴(kuò)展到相關(guān)的轉(zhuǎn)讓定價(jià)規(guī)則或其他基于共同標(biāo)準(zhǔn)的國(guó)內(nèi)規(guī)則，例如輸入混合錯(cuò)配規(guī)則或共同利益限制規(guī)則。

The OECD is working through its Forum on Tax Administration to develop technical solutions to processes used in real-time multilateral interactions between tax administrations, such as sharing documentation and holding virtual meetings to discuss confidential taxpayer information, according to the report.

報(bào)告稱，OECD正在通過(guò)其稅收管理論壇為稅收機(jī)關(guān)之間的實(shí)時(shí)多邊互動(dòng)過(guò)程開(kāi)發(fā)技術(shù)解決方案，例如共享文件和舉行虛擬會(huì)議以討論機(jī)密的納稅人信息。

Governments implementing the two-pillar plan could study “how the technical solutions for the sharing [of] information and the organization of virtual meetings could also be relied upon for the interactions between tax administrations and taxpayers, including, for instance, for documentation to be submitted as part of the early tax certainty process under pillar 1,” the report says.

實(shí)施雙支柱計(jì)劃的轄區(qū)可以研究“如何依賴信息共享和虛擬會(huì)議組織的技術(shù)解決方案來(lái)促進(jìn)稅務(wù)機(jī)關(guān)和納稅人之間的互動(dòng)，例如，作為支柱一下早期稅收確定性程序的一部分提交”，報(bào)告稱。

The report says tax authorities could also support administration of the two-pillar plan using digital infrastructure. In the case of pillar 1’s tax certainty panels, tax administrations could use secure communication channels for their video conferences and have the ability to interact through such channels “as needed throughout the process,” the report says.

報(bào)告稱，稅務(wù)機(jī)關(guān)還可以支持使用數(shù)字基礎(chǔ)設(shè)施管理雙支柱計(jì)劃。就支柱一的稅收確定性小組而言，稅務(wù)機(jī)關(guān)可以使用安全的通信渠道進(jìn)行視頻會(huì)議，并能夠“在整個(gè)過(guò)程中根據(jù)需要”通過(guò)這些渠道進(jìn)行互動(dòng)。

Collaborative risk assessment and risk treatment approaches that are expected to be folded into pillar 1 rules could also be applied to the administration of pillar 2, the report says. Countries should undertake an impact assessment on whether existing rules would be duplicative of the two-pillar plan, as in the case of antiabuse measures and pillar 2, it says.

報(bào)告稱，預(yù)計(jì)將納入支柱一規(guī)則的協(xié)作風(fēng)險(xiǎn)評(píng)估和風(fēng)險(xiǎn)處理方法也可應(yīng)用于支柱二的管理。各轄區(qū)應(yīng)就現(xiàn)有規(guī)則是否會(huì)與雙支柱計(jì)劃重疊進(jìn)行影響評(píng)估，例如反濫用措施和支柱二。

A potential coordinated risk assessment process could start with the largest groups that have the biggest risk potential across multiple jurisdictions, the report says. Transfer pricing and PE risk assessments could focus on groups in scope of amount A and gradually expand the scope over time, it says.

報(bào)告稱，潛在的協(xié)調(diào)風(fēng)險(xiǎn)評(píng)估過(guò)程可以從跨多個(gè)轄區(qū)具有最大風(fēng)險(xiǎn)潛力的最大集團(tuán)開(kāi)始。而轉(zhuǎn)讓定價(jià)和PE風(fēng)險(xiǎn)評(píng)估可以集中在金額A范圍內(nèi)的集團(tuán)，并隨著時(shí)間的推移逐漸擴(kuò)大范圍。

Pillar 1: Slow and Steady Wins the Race

支柱一：穩(wěn)扎穩(wěn)打,按期交付成果

Speaking at a May 19 symposium hosted by the Tax Council Policy Institute, Fabrizia Lapecorella, director general of finance at the Italian Ministry of Economy and Finance, said the timeline for publishing a multilateral convention that would implement new profit allocation and nexus rules under the two-pillar global tax reform plan may be a bit longer than anticipated.  

意大利經(jīng)濟(jì)和財(cái)政部財(cái)政司司長(zhǎng)法布里Fabrizia Lapecorella在 5 月 19 日由稅務(wù)委員會(huì)政策研究所主辦的研討會(huì)上表示，在雙支柱全球稅收改革計(jì)劃下，發(fā)布一項(xiàng)多邊公約以實(shí)施新的利潤(rùn)分配和聯(lián)結(jié)度規(guī)則的時(shí)間可能比預(yù)期的要長(zhǎng)一些。

“I see the quality of the work as the best premise on which successful implementation is to be based,” Lapecorella said in an email to Tax Notes. She added that it would not be “a big deal” and that it won’t affect the political agreement. The multilateral convention’s text and explanatory statement were expected to be signed by mid-2022.  

“我認(rèn)為工作質(zhì)量是成功實(shí)施的最佳前提，”Lapecorella在給Tax Notes的電子郵件中說(shuō)。她補(bǔ)充說(shuō)，這不會(huì)是“大事”，也不會(huì)影響政治協(xié)議。多邊公約的文本和解釋性聲明預(yù)計(jì)將于2022年年中簽署。

Lapecorella also serves as the co-chair of the BEPS inclusive framework, which is responsible for developing and approving the global tax overhaul. The inclusive framework has directed the Task Force on the Digital Economy to develop the amount A model rules and related commentary as well as a multilateral convention and explanatory statement.

Lapecorella還擔(dān)任 BEPS包容性框架的聯(lián)合主席，負(fù)責(zé)制定和批準(zhǔn)全球稅收改革。包容性框架已指示數(shù)字經(jīng)濟(jì)工作組制定金額A立法模板和相關(guān)注釋以及多邊公約和解釋性聲明。

Despite the possible delay, Lapecorella assured that “in any case, we will deliver at a time still compatible with the political ambition to have the rules for both pillars completed for next year.”

盡管可能會(huì)延遲，但Lapecorella保證“無(wú)論如何，我們將在仍然符合政治雄心的時(shí)間交付，即在明年完成這兩個(gè)支柱的規(guī)則?！?/span>

As part of that work, the OECD is carrying out what it describes as a “rolling consultation” on draft model rules for pillar 1 as countries race to finalize the two-pillar tax reform plan. So far, the consultations have covered amount A’s scope, revenue sourcing and nexus rules, tax base determination rules, an extractives carveout, and a financial services exemption. Future consultations will focus on issues like double taxation relief under amount A and a marketing and distribution profits safe harbor.

作為這項(xiàng)工作的一部分，隨著各轄區(qū)競(jìng)相敲定雙支柱稅制改革計(jì)劃，OECD正在就支柱一的立法模板草案進(jìn)行其所謂的“滾動(dòng)磋商”。到目前為止，磋商已涵蓋金額A的適用范圍、收入來(lái)源和聯(lián)結(jié)度規(guī)則、稅基確定規(guī)則、采掘業(yè)排除和受監(jiān)管金融服務(wù)業(yè)排除。未來(lái)的磋商將集中在金額A下的消除雙重征稅以及營(yíng)銷和分銷利潤(rùn)安全港等問(wèn)題上。

Business stakeholders have also asked for a chance to comment on the full set of pillar 1 rules, and the United States wants businesses to have this opportunity.

企業(yè)利益相關(guān)者也要求有機(jī)會(huì)評(píng)論全套支一柱規(guī)則，美國(guó)希望企業(yè)有這個(gè)機(jī)會(huì)。

“We need to respond to the needs of the United States,” Lapecorella said at the symposium. She said the inclusive framework is working “full steam to complete the work and to deliver an output that is as solid as possible, in order to engage in a consultation with all the stakeholders.”

“我們需要回應(yīng)美國(guó)的需求，”Lapecorella在研討會(huì)上說(shuō)。她說(shuō)，包容性框架正在“全力以赴，以完成工作并盡可能提供可靠的成果，以便與所有利益相關(guān)者進(jìn)行磋商?！?/span>

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