歐洲稅務顧問（ETAF）建議在EU全球最低稅指令中引入“日落條款”（附反饋中英對照）

編譯整理：思邁特財稅國際稅收服務團隊

01正文

3月18日，歐洲稅務顧問聯合會（ETAF）在向歐盟委員會發出的反饋聲明（詳見附件）中說：全球最低稅率改革的成功在很大程度上取決于全球范圍內的實施情況。為避免歐盟執行支柱二，但像美國這樣的轄區不執行的情況（盡管美國簽署了雙支柱方案，但美國將繼續執行其GLITI制度，而不會將支柱二轉化為國內法，且3月15日OECD發布的支柱二GLoBE立法模板評注及其示例中，并未就支柱二與美國GLITI制度如何共存進行明確），ETAF認為支柱二中可以考慮引入一種“日落條款”，以確保如果歐盟的大量大型國際伙伴不遵守該協議，該協議將自動停止適用。

“日落條款”經常在歐盟法律中使用，例如關于法律文本具體條款的適用。“日落條款”可以是有條件的，也可以有固定的到期日期。2018年9月，歐盟財長在討論數字服務稅時，法國財政部長布魯諾·勒邁爾提議在擬議的指令中增加“日落條款”，以便一旦OECD層面作出決定，OECD的解決方案將取代歐洲解決方案。

關于支柱二的執行情況提出的另一個問題是時間表和OECD仍在微調一些規則的事實。ETAF敦促歐盟在最后確定《EU實施支柱二最低稅指令草案》（以下簡稱“指令”）之前考慮OECD的剩余工作，因為對指令的所有修改都需要歐盟成員國的一致同意。因此，ETAF對擬議指令中的一項條款表示關注，該條款稱成員國在實施指令時應使用OECD評注和實施框架作為“說明或解釋的來源”，這些詳細規則應直接納入指令，而且將這些規則引入國內立法的選擇不應留給成員國自行決定。

歐盟理事會主席國法國提出的折衷提案增加了一條關于安全港的條款，稱如果位于該轄區的成員實體的有效稅收水平符合合格的國際安全港協議的條件，則該轄區的集團應繳納的補足稅在一個財度應視為零。國際社會尚未設計這些條件，但折衷提案不允許委員會提出實施法案以引入和協調這些安全港條件的可能性。委員會只有權提出一項旨在給予第三國同等地位的執行法案。

稅收是一個永恒演變的問題，稅務顧問應該對任何未來的發展持開放態度并做好準備，包括降低門檻和將新規則應用于小公司的事件。

ETAF表示，對3月15日舉行的歐盟財長之間關于支柱二指令的最后一次辯論表示擔憂：我們希望一些成員國在討論期間表達的擔憂不會以某種方式導致在歐盟層面重新談判已經在OECD層面談判和商定的內容。

ETAF認為：關于波蘭要求在執行支柱一和支柱二之間建立具有法律約束力的聯系，從我們的角度來看，可以假定這種方法只會導致拖延有效執行支柱二。

02附件

ETAF’s feedback on the Implementing Directive for  Pillar II

ETAF對實施支柱二指令的反饋

Introduction

引言

On 22 December 2021, the EU became the firstjurisdiction to start the legislative process for the transposition of theso-called Pillar II of the OECD agreement to reform the international taxsystem, i.e. the minimum 15% effective tax rate for large multinational enterprises (MNE).

2021年12月22日，歐盟成為第一個啟動“OECD協定”支柱二“國際稅收體系改革”立法程序的轄區，即大型跨國企業（MNE）的最低有效稅率15%。

Right after its publication, the European Tax Adviser Federation (ETAF)welcomed the proposal for an Implementing Directive, bringing the EU one step closer to fair taxation, and largely seesit as a genuine “tax revolution”.

歐洲稅務顧問聯合會（ETAF）在其指令發布后立即對實施指令的提議表示歡迎，這使歐盟更接近公平稅收，并在很大程度上將其視為一場真正的“稅收革命”。

The proposed rules will apply to any large group,both domestic and international, which meets the annual threshold of more than €750 million of consolidated revenues in at least two of the four preceding years, and with either a parent company or a subsidiary situated inan EU Member State.

擬議規則將適用于任何大型集團，包括國內和國際集團，其在過去四年中至少有兩年達到合并收入超過7.5億歐元的年度門檻，且母公司或子公司位于歐盟成員國。

Only a grip of ETAF members will have to implement the new rules for their clients meeting the threshold. Indeed, 98% of ourmembers typically represent SMEs. However, as ETAF represents the voice at EU level of 215 000 regulated tax advisers from France, Germany, Belgium, Romania,Hungary and Austria, it seemed crucial and relevant to present our general view on the proposal.

只有少數ETAF成員需要為達到門檻的客戶實施新規則。事實上，98%的會員通常代表中小企業。然而，由于ETAF代表著來自法國、德國、比利時、羅馬尼亞、匈牙利和奧地利的215000名受監管稅務顧問在歐盟層面上的聲音，因此，提出我們對該提案的總體看法似乎至關重要且相關。

 Taxation is a matter of perpetual evolution and tax advisers should be open and prepared to any future development, including alowering of the threshold and the event of an application of the new rules tosmaller companies.

稅收是一個永恒演變的問題，稅務顧問應該對未來的任何發展持開放態度并做好準備，包括降低門檻以及將新規則應用于小公司的事件。

 This is all the more true as the OECD statement on a two-pillar solution to address the tax challenges arising from the digitalisation of the economy leaves the possibility to participant countriesto apply the tax rules to MNEs headquartered in their country even if they do not meet the threshold. Recent media reports have shown that, during the negotiations, some Member States have indeed expressed their interest to keep this possibility open.

由于經合組織關于應對經濟數字化帶來的稅收挑戰的雙支柱解決方案的聲明，使得參與國有可能對總部設在本國的跨國公司適用稅收規則，即使它們不符合門檻。最近的媒體報道表明，在談判期間，一些成員國確實表示有興趣保持這種可能性。

I. Uniform implementation at EU and OECD levels

I.在歐盟和OECD層面的統一執行

ETAF members largely agree that a Directive is desirable to implement in a consistent and coordinated way the rules resulting from the OECD agreement within the EU. This is all the more welcomed if it ensures that ‘gold plating’ in Member States is avoided and can reduce uncertainties and administrative burden for companies.

ETAF成員基本上同意，一項指令有利于在歐盟內部以一致和協調的方式實施OECD協議產生的規則。如果它能確保避免成員國的“鍍金”，并能減少不確定性和公司的征管負擔，這一點就更受歡迎。

The Directive follows the OECD model rules but expands the rules in the EU to domestic profits and to purely domestic companies that pass the threshold of €750 million turnover. According to the Commission, this addition is necessary to avoid any risk of legal controversy in the EU due to a difference in treatment between cross-border and domesticsituations, which would be against the Freedom of establishment enshrined in EU Treaties.

該指令遵循經合組織的立法模板，但歐盟規則擴展到國內利潤和超過7.5億歐元營業額門檻的純國內公司。根據歐盟委員會的說法，這一增加是必要的，以避免由于跨境和國內情況之間的待遇差異而在歐盟產生任何法律爭議的風險，這將違反歐盟條約中規定的建立自由。

As a large majority of MNEs operate cross-border, we do not expect any significant expansion of the number of MNEs falling under the scope of the Directive. Moreover, the intentions of EU Member States to opt to apply a qualified domestic top-up tax to low-taxed constituent entities located on their territory are not yet known.

由于絕大多數跨國公司都是跨境經營的，我們預計該指令范圍內的跨國公司數量不會大幅增加。此外，歐盟成員國選擇對位于其領土上的低稅成員實體征收合格國內補足稅的意圖尚不得而知。

While ETAF members generally believe that this departure from the OECD model rules is justified,they unanimously agree that, for the rest, the EU should strictly stick to the OECD model rules.

雖然ETAF成員國普遍認為，這種偏離OECD立法模板的做法是合理的，但他們一致同意，對于其他國家，歐盟應嚴格遵守OECD立法模板。

In that regard, we see with some concerns the last debate between the EU Finance Ministers on the Directive, which took place on 15 March 2022. We hope the worries expressed by some Member States during the discussion will not lead some how to are negotiation at EU level of what has already been negotiated and agreed at the OECD level.

在這方面，我們關切地看到，歐盟財政部長之間關于該指令的最后一次辯論發生在2022年3月15日。我們希望，一些成員國在討論中表達的擔憂不會以某種方式導致在歐盟層面重新談判經合組織層面已經談判和商定的內容。

We especially seewith a sceptical eye the continued demand of Poland to add legal safeguards in the text to link the implementation of Pillar II to the implementation of Pillar I (reallocation of taxing rights) of the OECD agreement. From our point of view, it can be assumed that such an approach could only result in procrastination in effectively implementing Pillar II. We believe that the French proposal to annex a Council’sstatement to the text confirming the commitment of all Member States to the process under way within the Inclusive Framework concerning Pillar I andcalling on the other States Parties to respect this commitment would be enough.

我們尤其以懷疑的眼光看到，波蘭繼續要求在文本中增加法律保障措施，將執行支柱二與執行經合組織協定支柱一（重新分配征稅權）聯系起來。從我們的角度來看，可以認為，這種做法只會導致拖延支柱二的有效實施。我們認為，法國提議在文本中附上一份理事會聲明，確認所有會員國對有關支柱一的包容性框架內正在進行的進程的承諾，并呼吁其他締約國尊重這一承諾，這就足夠了。

II. Ambitious but challenging timeline

II. 雄心勃勃但具有挑戰性的時間表

The Commission decided to stick to the OECD timeline and to maintain the ambitious  application date of 1 January 2023 while other jurisdictions like Switzerland already announced that they would apply the new rules only as of 1 January 2024.

歐盟委員會決定遵守經合組織的時間表，并將雄心勃勃的實施日期保持在2023年1月1日，而瑞士等其他轄區已經宣布，它們只會在2024年1月1日起實施新規則。

This question iscurrently being debated in the Council of the EU. The latest compromise proposal tabled by the French Presidency delays the application of the new rules to 31 December 2023.

這個問題目前正在歐盟理事會進行辯論。法國總統提交的最新折衷方案將新規則的實施推遲到2023年12月31日。

For ETAF, it is important that Europe keeps the leadership in this area. In that regard, wevery much support France’sambition to make the minimum taxation in the EU a reality within its six-month presidency of the EU Council and to try to reach an agreement on a final text during the next Ecofin meeting on 5 April.

對ETAF來說，歐洲保持在這一領域的領導地位非常重要。在這方面，我們非常支持法國的雄心，即在其擔任歐盟理事會主席的六個月內，使歐盟的最低稅率成為現實，并努力在4月5日的下一次經濟財政部長會議上就最終文本達成協議。

At the same time,we want to echo the fears we heard in some EU capitals about the timeline and recognize the complexity for tax authorities, tax advisers and for the companies they advise to implement the OECD tax deal in such a short period of time and as the fine-tuning of some rules at OECD level is still ongoing. Forthis reason, we believe that the one-year extension would be a reasonable compromise, while maintaining the political commitment to make Pillar II rules effective still in 2023.

與此同時，我們希望回應我們在一些歐盟國家首都聽到的關于時間表的擔憂，并認識到稅務機關、稅務顧問以及他們建議的公司在如此短的時間內實施經合組織稅收協議的復雜性，同時經合組織層面的一些規則的微調仍在進行中。因此，我們認為，延長一年將是一個合理的妥協，同時保持政治承諾，使支柱二規則在2023年仍然生效。

Indeed, the OECD ‘Commentary’ on Pillar II has been published only recently and the work on the ‘Implementation Framework’, which has to be finalized before the end of 2022 and will address certain significant administrative and compliance issues, has just been launched.

事實上，經合組織關于支柱二的“評注”最近才發表，而“實施框架”的工作剛剛啟動。該框架必須在2022年底前完成，并將解決某些重大的征管和合規問題。

Bearing in mindthat every single change to the text will need to be adopted by the unanimity of Member States, we would strongly urge the EU Council and the European Commission to take into account the remaining work of the OECD on Pillar II before finalising the text of the Directive. Otherwise, we fear that this couldlead to a lack of clarity, uncertainty and ultimately to a difference between the EU and the OECD rules.

考慮到文本的每一項修改都需要得到成員國的一致通過，我們強烈敦促歐盟理事會和歐盟委員會在最終確定指令文本之前，考慮到經合組織關于支柱二的剩余工作。否則，我們擔心這可能會導致缺乏明確性和不確定性，并最終導致歐盟和經合組織規則之間的差異。

From our point of view, the statements inserted in the text referring to the Commentary and the Implementation Framework as “asource of illustration or interpretation”are simply not enough. These detailed rules should be incorporated directly in the Directive and the choice to introduce these provisions into domestic legislation should not be left to the discretion of Member States.

我們認為，在文本中插入的將評注和實施框架稱作為“說明或解釋的來源”的聲明是遠遠不夠的。這些詳細規則應直接納入指令中，將這些規定引入國內立法的選擇不應由成員國自行決定。

Moreover, it is to be recalled that the OECD agreement on Pillar II only has the status of a ‘common approach’ which means that all the parties to the deal are not legally bound to adopt the new rules but, if they choose to do so, they will have to implement and administer the rules  in away that is consistent with what has been agreed internationally.

此外，需要指出的是，經合組織關于支柱二的協議僅具有“共同方法”的地位，這意味著協議各方在法律上沒有義務采用新規則，但如果他們選擇這樣做，他們必須以符合國際商定的方式實施和管理這些規則。

 The success of the global minimum tax reform heavily relies on its worldwide implementation. Should some jurisdictions, like the United States, nevertheless decide against minimum taxation in the medium term, it must be ensured that the EU Member States are not stuck with a competitive disadvantage. In that regard, ETAF believes that a kind of sunset clause could be introduced in the text to ensure that if a significant number of our big international partners don’t comply with the deal, the Directive will automatically cease to apply.

全球最低稅改革的成功在很大程度上取決于其在全球范圍內的實施。如果一些轄區，如美國，仍決定在中期內取消最低稅，則必須確保歐盟成員國不會陷入競爭劣勢。在這方面，ETAF認為，可以在文本中引入一種“日落條款”，以確保如果我們的大量大型國際合作伙伴不遵守該協議，該指令將自動停止適用。