加拿大無視剛簽署的“雙支柱”協(xié)議，執(zhí)意推進(jìn)數(shù)字服務(wù)稅立法，美國表示堅(jiān)決反對

來源：MNE tax    編譯：思邁特財稅國際稅務(wù)服務(wù)團(tuán)隊(duì)

我們一直關(guān)注在“雙支柱”方案實(shí)施后數(shù)字服務(wù)稅是否會銷聲匿跡。“雙支柱”方案要求，自2021年10月8日起，至2023年12月31日和多邊公約生效日中的較早者，各轄區(qū)不得對任何企業(yè)實(shí)施新立法的數(shù)字服務(wù)稅或者其他相關(guān)類似單邊措施。12月8日，我們在《應(yīng)“雙支柱”方案要求，多國已經(jīng)承諾在支柱一生效后將取消征收數(shù)字服務(wù)稅以及其他相關(guān)類似單邊措施》一文提到，為推動的本輪國際稅改協(xié)議生效實(shí)施，解決數(shù)字服務(wù)稅的爭端，美國與歐洲各國積極參與談判，并就數(shù)字服務(wù)稅的爭端達(dá)成妥協(xié)，目前英國、奧地利、法國、意大利、西班牙、土耳其及印度等7國已經(jīng)承諾在支柱一生效后將取消征收數(shù)字服務(wù)稅以及其他相關(guān)類似單邊措施。就在大家認(rèn)為會有越來越多的國家承諾取消征收數(shù)字服務(wù)稅之際，加拿大卻反其道而行之，無視其剛與OECD簽署的協(xié)議（加拿大是10月8日簽署“雙支柱”方案的135個轄區(qū)之一），擬推進(jìn)數(shù)字服務(wù)稅立法，讓各國感到十分意外，特別是美國，表示堅(jiān)決反對。

2021年12月14日，加拿大發(fā)布了《關(guān)于引入法案以實(shí)施數(shù)字服務(wù)稅的方式和方法動議的通知》的立法草案，該草案明確，如果OECD應(yīng)對數(shù)字經(jīng)濟(jì)稅收挑戰(zhàn)的雙支柱方案（以下簡稱“雙支柱方案”）之支柱一未能在2023年完成全部立法程序并生效執(zhí)行，那么加拿大將從2024年起征收數(shù)字服務(wù)稅，并追溯適用至2022年。

根據(jù)該法案：大型企業(yè)從依賴加拿大用戶數(shù)據(jù)、內(nèi)容或參與度的某些數(shù)字服務(wù)中獲得的收入將按3%的稅率征收數(shù)字服務(wù)稅。數(shù)字服務(wù)稅將適用于合并總收入至少為7.5億歐元（約8.44億美元）和加拿大境內(nèi)收入超過2000萬加元（1550萬美元）的企業(yè)集團(tuán)。加拿大境內(nèi)收入包括在線市場服務(wù)收入、在線廣告服務(wù)收入、社交媒體服務(wù)收入和用戶數(shù)據(jù)收入等。

就在該法案出臺的同時，12 月 14 日，加拿大財政部在《2021年經(jīng)濟(jì)和財政更新》中表示，政府“一直傾向于多邊協(xié)議”。加拿大政府 “真誠地希望新國際體系的及時實(shí)施將使加拿大的數(shù)字服務(wù)稅變得不必要。”

為了給OECD雙支柱方案的實(shí)施留出充足的時間，加拿大數(shù)字服務(wù)稅征收的日期定為 2024年1月1日——而且只有在支柱一尚未生效的情況下才會征收。但是，如果支柱一的實(shí)施因故推遲或取消，數(shù)字服務(wù)稅將在2024年到期后追溯適用于2022年1月1日以后的收入。

然而加拿大的“良苦用心”美國并不買賬。美國貿(mào)易代表發(fā)言人第一時間發(fā)表了一份聲明，回應(yīng)批評加拿大推進(jìn)擬議的法案，稱追溯性適用將“對美國公司造成直接后果”。聲明指出，加拿大參與簽署了10月8日的雙支柱方案協(xié)議，如果加拿大執(zhí)意征收數(shù)字服務(wù)稅，美國貿(mào)易代表“將審查所有選項(xiàng)，包括根據(jù)我們的貿(mào)易協(xié)議和國內(nèi)法規(guī)。”

就在加拿大提出該立法的前幾天，美國商會致函一位美國財政部官員，譴責(zé)加拿大不顧OECD的協(xié)議而繼續(xù)征收數(shù)字服務(wù)稅的計劃。它指出，“追溯性單邊措施直接違背了OECD協(xié)議的精神和明確條款”。

12月14日，路透社的一篇文章援引谷歌發(fā)言人的話說，谷歌也對該法案持批評態(tài)度，稱加拿大推進(jìn)數(shù)字稅的計劃“將破壞多邊共識”。

了解詳細(xì)信息，請查閱以下NEWS。

Canada advances digital services tax bill despite OECD pact, US objections

December 15, 2021

By Doug Connolly, MNE Tax

Canada introduced draft legislation on December 14 to implement its planned digital services tax – with a built-in delay and contingency deferring to implementation of the OECD multilateral agreement. However, if the OECD agreement under Pillar 1 is not timely implemented, Canada’s digital services tax would be imposed in 2024 with retroactive application to 2022.

A response from a US Trade Representative spokesperson in a statement issued today was critical of Canada’s advancing of the proposed bill, stating that the retroactive application would create “immediate consequences for U.S. companies.” Noting Canada’s participation in the October 8 OECD agreement, the statement adds that if Canada adopts the tax, the US Trade Representative “would examine all options, including under our trade agreements and domestic statutes.”

Concurrently with the introduction of the bill, Canada’s finance ministry stated in a December 14 economic and fiscal update that the government’s “preference has always been a multilateral agreement.” The government’s update adds that it is their “sincere hope that the timely implementation of the new international system will make [Canada’s digital services tax] unnecessary.”

To allow time for implementation of the OECD agreement, Canada’s digital services tax would not be imposed until January 1, 2024 – and then only if Pillar 1 the OECD agreement has not yet come into force.

However, if the implementation of Pillar 1 is delayed (or abandoned), the digital services tax would apply retroactively to revenues earned as of January 1, 2022, once it becomes due in 2024.

Under the OECD agreement, Pillar 1, which would reallocate a portion of taxing rights between nations and replace unilateral digital services taxes, is intended to be effective in 2023. However, it is an open question how realistic that timeline is – given that implementation will require adoption of a multilateral convention by numerous countries around the world.

US business objections

Several days before Canada introduced the legislation, the US Chamber of Commerce sent a letter to a US Treasury official condemning Canada’s plan to proceed with the digital services tax despite the OECD deal. It states that the “retroactive unilateral measure is directly contrary to both the spirit and the explicit terms” of the OECD deal.

The letter quotes the language of the OECD October 8 agreement (which Canada joined):

No newly enacted Digital Services Taxes or other relevant similar measures will be imposed on any company from 8 October 2021 and until the earlier of 31 December 2023 or the coming into force of the [multilateral convention].

The Chamber claims Canada’s planned legislation violates this term of the agreement and it “stands ready to work with the Treasury to secure a satisfactory outcome.”

A spokesman for Google, quoted in a December 14 Reuters article, was also critical of the bill, stating that Canada’s plan to move ahead with the digital tax “would undermine the multilateral consensus and raise prices for Canadians.”

Digital services tax terms

Canada’s digital services tax, if adopted, would apply at a 3% rate on revenue earned by large businesses from certain digital services that rely on Canadian user data, content, or engagement.

The tax would apply to business groups with both total consolidated revenues of at least EUR 750 million (approximately USD 844 million) and Canadian in-scope revenues in excess of CAD 20 million (USD 15.5 million). In-scope revenue would include online marketplace services revenue, online advertising services revenue, social media services revenue, and user data revenue.

Canada’s Department of Finance is accepting comments on the proposed legislation until February 22, 2022.