國(guó)別報(bào)告實(shí)施指南：BEPS 第13項(xiàng)行動(dòng)計(jì)劃

Introduction

引言

All OECD and G20 countries have committed to implementing country by country (CbC) reporting, as set out in the Action 13 Report “Transfer Pricing Documentation and Country-by-Country Reporting”. Recognising the significant benefits that CbC reporting can offer a tax administration in undertaking high level risk assessment of transfer pricing and other tax risks, a number of other countries have also committed to implementing CbC reporting, including developing countries.

所有 OECD 及 G20成員國(guó)一致承諾將落實(shí)在第13項(xiàng)行動(dòng)計(jì)劃報(bào)告《轉(zhuǎn)讓定價(jià)文檔和國(guó)別報(bào)告》中規(guī)定的國(guó)別報(bào)告機(jī)制。鑒于國(guó)別報(bào)告在稅務(wù)機(jī)關(guān)對(duì)轉(zhuǎn)讓定價(jià)及其他稅收風(fēng)險(xiǎn)進(jìn)行風(fēng)險(xiǎn)評(píng)估中發(fā)揮的重要作用，包括發(fā)展中國(guó)家在內(nèi)的其他國(guó)家也紛紛承諾實(shí)施國(guó)別報(bào)告機(jī)制。

Countries have agreed that implementing CbC reporting is a key priority in addressing BEPS risks, and the Action 13 Report recommended that reporting take place with respect to fiscal periods commencing from 1 January 2016. Swift progress is being made in order to meet this timeline, including the introduction of domestic legal frameworks and the entry into competent authority agreements for the international exchange of CbC reports. MNE Groups are likewise making preparations for CbC reporting, and dialogue between governments and business is a critical aspect of ensuring that CbC reporting is implemented consistently across the globe. Consistent implementation will not only ensure a level playing field, but also provide certainty for taxpayers and improve the ability of tax administrations to use CbC reports in their risk assessment work.

實(shí)行國(guó)別報(bào)告制度作為解決利潤(rùn)侵蝕和稅基轉(zhuǎn)移風(fēng)險(xiǎn)的首要任務(wù)，各國(guó)對(duì)此已經(jīng)達(dá)成一致。第13項(xiàng)行動(dòng)計(jì)劃報(bào)告中建議，國(guó)別報(bào)告制度應(yīng)當(dāng)自2016年1月1日起的財(cái)務(wù)年度開始施行。相關(guān)準(zhǔn)備工作應(yīng)當(dāng)迅速推進(jìn)以配合該時(shí)間表，包括國(guó)別報(bào)告相關(guān)制度的國(guó)內(nèi)立法以及政府間協(xié)議的簽訂。與此同時(shí)，跨國(guó)企業(yè)集團(tuán)也正在進(jìn)行相應(yīng)準(zhǔn)備以應(yīng)對(duì)國(guó)別報(bào)告的實(shí)施。另外，政府及企業(yè)之間的對(duì)話將成為確保國(guó)別報(bào)告在全球范圍內(nèi)一致實(shí)施的重要因素。一致實(shí)施不僅可以確保公平的競(jìng)爭(zhēng)環(huán)境，同時(shí)也為納稅人提供確定性，并增強(qiáng)稅務(wù)機(jī)關(guān)在其風(fēng)險(xiǎn)核定工作中使用國(guó)別報(bào)告的能力。

The OECD will continue to support the consistent and swift implementation of CbC reporting. Where questions of interpretation have arisen and would be best addressed through common public guidance, the OECD will endeavour to make this available.

OECD將一如既往地為國(guó)別報(bào)告的持續(xù)和迅速實(shí)施提供支持，以此確保公平的競(jìng)爭(zhēng)環(huán)境。對(duì)于國(guó)別報(bào)告制度實(shí)施中產(chǎn)生的其他問題，OECD 將努力通過發(fā)布共同指南的方式予以解決。

The guidance below is intended to assist in this regard. This guidance covers the following issues:

· Transitional filing options for MNEs (“parent surrogate filing”).

· The application of CbC reporting to investment funds.

· The application of CbC reporting to partnerships.

· The impact of currency fluctuations on the agreed EUR 750 million filing threshold.

本指南所針對(duì)的問題涵蓋如下方面：

·跨國(guó)企業(yè)過渡期報(bào)送方式（“母公司替代報(bào)送”）。

·投資基金的國(guó)別報(bào)告應(yīng)用指南。

·合伙企業(yè)的國(guó)別報(bào)告應(yīng)用指南。

·匯率波動(dòng)對(duì)既定跨國(guó)公司申報(bào)門檻（7.5億歐元）的影響。

 In addition, the OECD will provide information on country specific aspects of CbC implementation, including the effective dates of CbC legal frameworks, local filing and surrogate filing mechanisms, and identifying the agreements for exchange of CbC reports that are in effect. Given that CbC Reporting is one of the BEPS minimum standards, a peer review of the implementation of CbC reporting will be conducted to ensure that the implementation of jurisdictions’ domestic legal frameworks is timely and in accordance with the Action 13 Report.

另外，OECD 將提供具體國(guó)家國(guó)別報(bào)告制度落實(shí)情況的信息，包括國(guó)別法律報(bào)告法律框架的生效日期、本地報(bào)送及替代報(bào)送機(jī)制，并認(rèn)定國(guó)別報(bào)告交換協(xié)定的生效。鑒于國(guó)別報(bào)告制度屬于BEPS項(xiàng)目的最低標(biāo)準(zhǔn)，將對(duì)國(guó)別報(bào)告制度落實(shí)情況進(jìn)行同行評(píng)審，以確保一國(guó)或地區(qū)當(dāng)?shù)氐姆梢呀?jīng)被實(shí)施并已經(jīng)遵循第13項(xiàng)行動(dòng)計(jì)劃的要求。

 1. Can MNE Groups with an Ultimate Parent Entity resident in a jurisdiction whose CbC reporting legal framework is in effect for Reporting Periods later than 1 January 2016 voluntarily file the CbC report for fiscal periods commencing on or from 1 January 2016 in that jurisdiction? What is the impact of such filing on local filing obligations in other jurisdictions?

若跨國(guó)公司集團(tuán)母國(guó)的國(guó)別報(bào)告國(guó)內(nèi)立法在2016年1月1日之后生效，其跨國(guó)企業(yè)集團(tuán)可否自2016年1月1日或此后開始的財(cái)務(wù)年度起，自愿報(bào)送國(guó)別報(bào)告？這對(duì)該國(guó)履行當(dāng)?shù)貓?bào)送義務(wù)會(huì)產(chǎn)生何種影響？

 All OECD and G20 countries, as well as others, have committed to implementing the minimum standard of Country by Country (CbC) reporting agreed in the Action 13 Report. The Action 13 Report recommended that countries implement a legal requirement for CbC reporting with respect to MNEs’ fiscal periods commencing on or from 1 January 2016. At the same time, the Action 13 Report recognises that “some jurisdictions may need time to follow their particular domestic legislative process in order to make necessary adjustments to the law.” Where jurisdictions are implementing CbC Reporting but will not be able to implement with respect to the fiscal period commencing from 1 January 2016, this therefore gives rise to a transition issue. Where other jurisdictions introduce a local filing obligation (which is an option but not a requirement under the Action 13 minimum standard) and do not otherwise provide any transition relief to address this issue - which some countries have done recognising the differences in legislative processes as noted in the Report - there is a need to issue guidance as to the local filing obligations that may arise during such a period.

OECD和G20成員國(guó)及其他國(guó)家已承諾施行在第13項(xiàng)行動(dòng)計(jì)劃中確定的國(guó)別報(bào)告最低標(biāo)準(zhǔn)。根據(jù)第13項(xiàng)行動(dòng)計(jì)劃建議，各國(guó)自2016年1月1日或此后開始的財(cái)務(wù)年度起在，在法律中規(guī)定對(duì)跨國(guó)企業(yè)實(shí)行國(guó)別報(bào)告制度。與此同時(shí)，第13項(xiàng)行動(dòng)計(jì)劃報(bào)告指出，“鑒于部分國(guó)家和地區(qū)的國(guó)內(nèi)立法程序要求，還需要一段時(shí)間在法律上增加相關(guān)內(nèi)容。”已承諾實(shí)施國(guó)別報(bào)告制度的國(guó)家因故無法自2016年1月1日或之后開始的財(cái)務(wù)年度起開始實(shí)行，則會(huì)產(chǎn)生過渡期問題。有些國(guó)家引入了本地報(bào)送義務(wù)（根據(jù)第13項(xiàng)行動(dòng)計(jì)劃的最低標(biāo)準(zhǔn)，此為選擇適用而非強(qiáng)制適用），則不需要提供過渡期規(guī)則解決該問題（這些國(guó)家承認(rèn)報(bào)告中指出的立法進(jìn)程與報(bào)告要求之間不同步）。鑒于在此期間可能產(chǎn)生的本地申報(bào)義務(wù)，有必要發(fā)布指南以供參考。

 In such situations, jurisdictions that will not be able to implement with respect to fiscal periods from 1 January 2016 may be able to accommodate voluntary filing for Ultimate Parent Entities resident in their jurisdiction. This would allow the Ultimate Parent Entities of an MNE Group resident in those jurisdictions to voluntarily file their CbC report for the fiscal periods commencing on or from 1 January 2016 in their jurisdiction of tax residence. This is referred to as “parent surrogate filing” because it is a form of surrogate filing, the framework for which is set out in the Action 13 Report. As such, parent surrogate filing does not alter the timelines or the minimum standard, and thus ensures the integrity of the agreement reached in the Action 13 Report.

在此情況下，自2016年1月1日的財(cái)務(wù)年度起，沒有實(shí)施國(guó)別報(bào)告制度的國(guó)家作為跨國(guó)公司的母國(guó)應(yīng)當(dāng)允許跨國(guó)公司進(jìn)行自愿申報(bào)。這也意味著，跨國(guó)公司集團(tuán)的母國(guó)可以在其居民國(guó)自愿報(bào)送其國(guó)別報(bào)告。這種模式由于具備替代報(bào)送的形式而被稱為“母公司替代報(bào)送”，其框架已在第13項(xiàng)行動(dòng)計(jì)劃報(bào)告中予以規(guī)定。因此，母公司替代申報(bào)并不會(huì)改變相應(yīng)的時(shí)間表或最低標(biāo)準(zhǔn)，以此確保第13項(xiàng)行動(dòng)計(jì)劃中所達(dá)成協(xié)議的完整性。

Where surrogate filing (including parent surrogate filing) is available, it will mean that there are no local filing obligations for the particular MNE in any jurisdiction which otherwise would require local filing in which the MNE has a Constituent Entity (herein referred to as the Local Jurisdiction). This is subject to the following conditions:

適用替代報(bào)送（包括母公司替代報(bào)送）制度的前提是特定跨國(guó)企業(yè)在其他任何國(guó)家和地區(qū)都沒有當(dāng)?shù)貓?bào)送義務(wù)，否則跨國(guó)企業(yè)持有成員實(shí)體的當(dāng)?shù)貒?guó)會(huì)要求當(dāng)?shù)貓?bào)送。當(dāng)滿足下列情況時(shí)可適用替代報(bào)送：

1. the Ultimate Parent Entity has made available a CbC report conforming to the requirements of the Action 13 Report to the tax authority of its jurisdiction of tax residence, by the filing deadline (i.e. 12 months after the last day of the Reporting Fiscal Year of the MNE Group); and

1. 跨國(guó)公司最終控股企業(yè)已根據(jù)第13項(xiàng)行動(dòng)計(jì)劃報(bào)告的要求，在報(bào)送截止日前（如跨國(guó)企業(yè)集團(tuán)所報(bào)告的財(cái)務(wù)年度最后一天起的12個(gè)月后）向其居民國(guó)的稅務(wù)機(jī)關(guān)報(bào)送了國(guó)別報(bào)告；且

2. by the first filing deadline of the CbC report, the jurisdiction of tax residence of the Ultimate Parent Entity must have its laws in place to require CbC reporting (even if filing of a CbC report for the Reporting Fiscal Year in question is not required under those laws); and

2.在國(guó)別報(bào)告首次報(bào)送截止日前，最終控股企業(yè)的居民國(guó)必須施行國(guó)別報(bào)告制度相關(guān)的法律（即使根據(jù)該法律在報(bào)告的財(cái)務(wù)年度并不一定已經(jīng)產(chǎn)生報(bào)送義務(wù)）；且

3. by the first filing deadline of the CbC report, a Qualifying Competent Authority Agreement must be in effect between the jurisdiction of tax residence of the Ultimate Parent Entity and the Local Jurisdiction[1]; and

3.在國(guó)別報(bào)告首次報(bào)送截止日前，跨國(guó)公司的最終控股企業(yè)所在居民國(guó)與跨國(guó)公司當(dāng)?shù)氐乃趪?guó)之間的政府間協(xié)議應(yīng)當(dāng)已經(jīng)生效；且

4. the jurisdiction of tax residence of the Ultimate Parent Entity has not notified the Local Jurisdiction’s tax administration of aSystemic Failure; and

4.最終控股企業(yè)的居民國(guó)沒發(fā)現(xiàn)跨國(guó)公司當(dāng)?shù)囟悇?wù)機(jī)關(guān)存在系統(tǒng)性失靈；且

5. the following notifications have been provided[2]:

5.提供下列告知書：

·the jurisdiction of tax residence of the Ultimate Parent Entity has been notified by the Ultimate Parent Entity, no later than [the last day of the Reporting Fiscal Year of such MNE Group]; and

·最終控股企業(yè)已經(jīng)告知其稅收居民國(guó)，且告知時(shí)間不應(yīng)晚于 [跨國(guó)企業(yè)集團(tuán)報(bào)告所屬財(cái)務(wù)年度結(jié)束之日]；

· the Local Jurisdiction’s tax administration has been notified by a Constituent Entity of the MNE Group that is resident for tax purposes in the Local Jurisdiction that it is not the Ultimate Parent Entity nor the Surrogate Parent Entity, stating the identity and tax residence of the Reporting Entity, no later than [the last day of the Reporting Fiscal Year of such MNE Group].

·跨國(guó)企業(yè)集團(tuán)的成員實(shí)體如果在當(dāng)?shù)貥?gòu)成居民企業(yè)，但既不是最終控股企業(yè)也不是母公司的代理人，應(yīng)當(dāng)告知其居民國(guó)稅務(wù)機(jī)關(guān)，其所報(bào)送的成員實(shí)體的身份及其所屬的稅收居民，且告知時(shí)間不應(yīng)晚于 [跨國(guó)企業(yè)集團(tuán)報(bào)告所屬財(cái)務(wù)年度結(jié)束之日]。

The following jurisdictions have confirmed they will have parent surrogate filing available consistent with the framework outlined above for Ultimate Parent Entities that are resident in their jurisdiction, with respect to fiscal periods commencing on or from 1 January 2016[3]:

·Japan

· Switzerland[4]

·United States

自2016年1月1日起，為保持與上述討論的法律框架一致，將采取母公司替代申報(bào)方式的國(guó)家包括：

·日本

·瑞士

·美國(guó)

2. How should the CbC reporting rules be applied to investment funds?

2. 投資基金如何適用國(guó)別報(bào)告準(zhǔn)則？

As stated in paragraph 55 of the Action 13 Report, there is no general exemption for investment funds. Therefore, the governing principle to determine an MNE Group is to follow the accounting consolidation rules. For example, if the accounting rules instruct investment entities to not consolidate with investee companies (e.g. because the consolidated accounts for the investment entity should instead report fair value of the investment through profit and loss), then the investee companies should not form part of a Group or MNE Group (as defined in the model legislation) or be considered as Constituent Entities of an MNE Group. This principle applies even where the investment entity has a controlling interest in the investee company.

第13項(xiàng)行動(dòng)計(jì)劃報(bào)告的第55段規(guī)定，對(duì)于國(guó)別報(bào)告制度，投資基金沒有一般性豁免。因此，跨國(guó)企業(yè)集團(tuán)的判定標(biāo)準(zhǔn)原則上應(yīng)當(dāng)遵循會(huì)計(jì)中合并相關(guān)的規(guī)則。例如，根據(jù)會(huì)計(jì)準(zhǔn)則，投資企業(yè)并不需要合并計(jì)算被投資公司（比如，因?yàn)橥顿Y實(shí)體的合并報(bào)表應(yīng)當(dāng)通過利潤(rùn)和損失的計(jì)量來反映投資項(xiàng)目的公允價(jià)值），那么被投資公司不構(gòu)成一個(gè)“集團(tuán)”或成為跨國(guó)企業(yè)集團(tuán)的一部分，或作為跨國(guó)企業(yè)集團(tuán)的成員實(shí)體。這同樣適用于投資實(shí)體對(duì)被投資公司具有實(shí)際控制權(quán)的情形。。

On the other hand, if the accounting rules require an investment entity to consolidate with a subsidiary, such as where that subsidiary provides services that relate to the investment entity’s investment activities, then the subsidiary should be part of a Group and should be considered as a Constituent Entity of the MNE Group (if one exists).

另一方面，如果會(huì)計(jì)準(zhǔn)則規(guī)定投資實(shí)體需將其子公司納入合并財(cái)務(wù)報(bào)表，比如子公司為投資實(shí)體的投資活動(dòng)提供相應(yīng)服務(wù)，則該子公司應(yīng)當(dāng)構(gòu)成一個(gè)集團(tuán)的一部分并作為跨國(guó)企業(yè)集團(tuán)的成員實(shí)體（如果存在）。

It is still possible for a company, which is owned by an investment fund, to control other entities such that, in combination with these other entities, it forms an MNE Group. In this case, and if the MNE Group exceeds the revenue threshold, it would need to comply with the requirement to file a CbC report.

如果投資基金持有的公司能夠控制其他實(shí)體，并且與其他實(shí)體合并計(jì)算，則這些也構(gòu)成了跨國(guó)企業(yè)集團(tuán)。在這種情形下，如果該跨國(guó)企業(yè)集團(tuán)合并財(cái)務(wù)報(bào)表中的總收入超過了申報(bào)標(biāo)準(zhǔn)，則需根據(jù)要求報(bào)送國(guó)別報(bào)告。

3. How should a partnership which is tax transparent and thus has no tax residency anywhere be included in the CbC report? How should a reverse hybrid partnership, which is tax transparent in its jurisdiction of organisation but consideredby a partner’s jurisdiction to be tax resident in its jurisdiction of organisation, be treated?

作為稅收透明體且在任何國(guó)家均不構(gòu)成稅收居民的合伙企業(yè)應(yīng)當(dāng)如何反映在國(guó)別報(bào)告中？反向混合的合伙企業(yè)在企業(yè)注冊(cè)地被認(rèn)定為稅收透明體，但合伙人居民國(guó)認(rèn)為是該國(guó)的稅收居民，該如何處理？

The governing principle to determine an MNE Group is to follow the accounting consolidation rules. If the accounting consolidation rules apply to a partnership, then that partnership may be a Constituent Entity of an MNE group subject to CbC reporting.

跨國(guó)企業(yè)集團(tuán)的判定標(biāo)準(zhǔn)原則上應(yīng)當(dāng)遵循會(huì)計(jì)的合并準(zhǔn)則。如果一個(gè)合伙企業(yè)應(yīng)當(dāng)適用會(huì)計(jì)合并準(zhǔn)則，那么該合伙企業(yè)將視為跨國(guó)企業(yè)集團(tuán)的成員實(shí)體負(fù)有國(guó)別報(bào)告報(bào)送的相關(guān)義務(wù)。

For the purpose of completing the CbC report, if a partnership is not tax resident in any jurisdiction then the partnership’s items, to the extent not attributable to a permanent establishment, should be included in the line in table 1 of the CbC report for stateless entities. Any partners that are also Constituent Entities within the MNE Group should include their share of the partnership’s items in table 1 in their jurisdiction of tax residence.

為了完成國(guó)別報(bào)告，如果合伙企業(yè)在任何國(guó)家和地區(qū)均不構(gòu)成稅收居民時(shí)，該合伙企業(yè)應(yīng)當(dāng)在國(guó)別報(bào)告表1中確認(rèn)為無國(guó)籍實(shí)體，而不應(yīng)當(dāng)歸屬于常設(shè)機(jī)構(gòu)。屬于跨國(guó)企業(yè)集團(tuán)成員實(shí)體的合伙人應(yīng)當(dāng)將其合伙企業(yè)的份額計(jì)入表1中其相應(yīng)的稅收居民國(guó)。

Table 2 of the CbC report should include a row for stateless entities, and a sub-row for each stateless entity including partnerships that do not have a tax residence - that is, the reporting for stateless entities should parallel the reporting for Constituent Entities that have a tax residence. For a partnership included in the stateless entity category, the field in table 2 for "tax jurisdiction of organisation or incorporation if different from tax jurisdiction of residence" should indicate the jurisdiction under whose laws the partnership is formed / organised.

國(guó)別報(bào)告的表2應(yīng)當(dāng)增加一行用以包括無國(guó)籍實(shí)體，同時(shí)增加子行以反映包括合伙企業(yè)在內(nèi)的無稅收居民身份的無國(guó)籍實(shí)體。即無國(guó)籍實(shí)體的報(bào)送應(yīng)當(dāng)平行于屬于成員實(shí)體作為稅收居民的報(bào)送。屬于無國(guó)籍實(shí)體的合伙企業(yè)應(yīng)當(dāng)在表2中“成員實(shí)體注冊(cè)成立地（如不同于前述稅收居民國(guó)）”一欄表明其法律注冊(cè)地。

It may be advisable for the MNE to provide an explanation in the notes section of the report on the partnership structure and on the stateless entities. For instance, a note in the Additional Information section may indicate that a partnership’s “stateless income” is includable and taxable in the partner jurisdiction.

作為建議，跨國(guó)企業(yè)可以在報(bào)告的注釋中提供針對(duì)合伙企業(yè)架構(gòu)及無國(guó)籍實(shí)體的解釋性說明。比如，在附加信息一節(jié)中說明合伙企業(yè)的“無稅收入”應(yīng)當(dāng)歸屬于合伙人居民國(guó)并且應(yīng)稅。

Where a partnership is the Ultimate Parent Entity, for the purpose of determining where it is required to file the CbC report in its capacity as the Ultimate Parent Entity, the jurisdiction under whose laws the partnership is formed / organised will govern if there is no jurisdiction of tax residence.

為了確認(rèn)合伙企業(yè)作為最終控股企業(yè)是否有義務(wù)按照要求報(bào)送國(guó)別報(bào)告，如果一個(gè)合伙企業(yè)是最終控股企業(yè)，如果其沒有稅收居民國(guó)，那么合伙企業(yè)的注冊(cè)/管理地將負(fù)責(zé)進(jìn)行管理。

A permanent establishment of a partnership would be included in the CbC report in the same manner as any other permanent establishment.

合伙企業(yè)常設(shè)機(jī)構(gòu)應(yīng)當(dāng)被納入國(guó)別報(bào)告中，其處理方法與其他類型常設(shè)機(jī)構(gòu)一致。

4. If Country A is using a domestic currency equivalent of EUR 750 million for its filing threshold, Country B is using EUR 750 million for its filing threshold, and as a result of currency fluctuations Country A's threshold is in excess of EUR 750 million, can Country B impose its local filing requirement on a Constituent Entity of an MNE Group headquartered in Country A which is not filing a CbC report in Country A because its revenues, while in excess of EUR 750 million, are below the threshold in Country A?

4. 如果 A 國(guó)以與7.5億歐元等值的本國(guó)貨幣作為申報(bào)門檻，而 B 國(guó)以 7.5億歐元作為其申報(bào)門檻，由于匯率波動(dòng)導(dǎo)致 A 國(guó)的申報(bào)門檻金額超過了7.5億歐元，B 國(guó)是否可以以該跨國(guó)企業(yè)集團(tuán)整體收入超過了7.5億歐元為由，以向總部位于 A 國(guó)的跨國(guó)企業(yè)集團(tuán)的成員實(shí)體要求進(jìn)行本地報(bào)送，即使在此情況下由于未達(dá)到A國(guó)的申報(bào)門檻而沒有在 A 國(guó)報(bào)送國(guó)別報(bào)告？

As set out in the Action 13 Report, the agreed threshold is EUR 750 million or a near equivalent amount in domestic currency as of January 2015. Provided that the jurisdiction of the Ultimate Parent Entity has implemented a reporting threshold that is a near equivalent of EUR 750 million in domestic currency as it was at January 2015, an MNE Group that complies with this local threshold should not be exposed to local filing in any other jurisdiction that is using a threshold denominated in a different currency.

第13項(xiàng)行動(dòng)計(jì)劃規(guī)定，自2015年起，達(dá)到7.5億歐元或基本等值的本地貨幣的跨國(guó)企業(yè)集團(tuán)負(fù)有報(bào)送義務(wù)。假設(shè)最終控股企業(yè)在其稅收居民國(guó)在2015年1月時(shí)，遵循7.5億歐元等值本地貨幣的申報(bào)門檻，那么一個(gè)跨國(guó)企業(yè)集團(tuán)將不采用其他貨幣計(jì)量的門檻決定是否應(yīng)當(dāng)履行當(dāng)?shù)貓?bào)送義務(wù)。

There is no requirement for a jurisdiction using a threshold denominated other than in euros to periodically revise this in order to reflect currency fluctuations. The appropriateness of the EUR 750 million threshold (and near equivalent amounts in domestic currency as of January 2015) may be included in the review of the CbC reporting minimum standard to occur in 2020.

以歐元以外貨幣計(jì)算門檻的國(guó)家或地區(qū)無需定期修正以反映匯率波動(dòng)。關(guān)于7.5億歐元（或與7.5億歐元基本等值的本地貨幣金額）門檻標(biāo)準(zhǔn)是否合理的問題會(huì)在2020年修訂國(guó)別報(bào)告最低標(biāo)準(zhǔn)時(shí)進(jìn)行討論。

 [1] A necessary condition for having a Qualifying Competent Authority Agreement in effect is that there is also an International Agreement in effect between the jurisdiction of tax residence of the Ultimate Parent Entity and the Local Jurisdiction.

合格主管稅務(wù)機(jī)關(guān)協(xié)定生效的重要條件之一是在最終控制公司構(gòu)居民企業(yè)的稅收管轄地與本地稅收管轄地間存在生效的國(guó)際協(xié)定。

[2] If the tax administration in the jurisdiction where the Ultimate Parent Entity or Constituent Entity (as applicable) is resident for tax purposes chooses not to require notifications or has not specified a procedure for providing such notifications, then this condition will not be relevant. Furthermore, where such notification is required, the square brackets included in this section reflect that it is at the discretion of the jurisdiction to choose the notification date most appropriate in its domestic circumstances, for example the date that would coincide with the date for filing of a CbC Report.

如果最終控制公司或成員實(shí)體（如適用）構(gòu)成居民企業(yè)的稅收管轄地稅務(wù)機(jī)關(guān)沒有要求告知書，或沒有特定的程序提以供這樣的告知書，則該條件不具有相關(guān)性。另外，在要求告知書的情況下，本節(jié)中方括號(hào)內(nèi)的內(nèi)容表明稅收管轄地可根據(jù)自身利益自行選擇告知日期，比如選擇與報(bào)送國(guó)別報(bào)告日相同的日期。

[3] This list of jurisdictions is dynamic and will be updated.

所列稅收管轄地并不固定，日后將做更新。

[4] Contemplated in draft legislation currently under consultation - subject to approval by legislature.

草案中所提出的問題正在磋商中-還需立法通過。

（翻譯：吳明 校對(duì)：趙文祥 李敦峰）