OECD于稅收確定日發布2020年度MAP統計數據

日期：2021年11月23日

翻譯：思邁特財稅國際稅收服務團隊

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項行動計劃最低標準和更廣泛的G20/OECD稅收確定性議程的一部分，為提高稅收相關爭議解決機制的有效性和及時性，OECD今天發布了最新的相互協商程序(MAP)的統計數據，其涵蓋全球118個稅收管轄區和幾乎所有的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.

爭議解決機制（包括MAP）是稅收協定網絡良好運行的基石。OECD/G20包容性框架成員于2015年通過的BEPS 第14項行動計劃最低標準，旨在改善稅收管轄區間與稅收相關爭議的解決，還包含了同行評審機制來監督各成員對這一最低標準的遵從情況。

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統計數據和2020年度MAP獎項于第三屆OECD稅收確定日頒發，當日，稅務官員和其他利益相關者評估了稅收確定性議程，并討論了進一步改進爭議預防和解決的方法。MAP統計數據在監控BEPS 第14項行動計劃的執行中發揮著重要作用，其提供了客觀的和全球性的參考框架，以及從國家層面特定的觀點，前述兩點結合起來看，不僅可以衡量行動計劃的進程，還可以揭露出仍需努力的地方。2020年度MAP統計數據展現出以下趨勢：

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個稅收管轄區占95%，其余案件則涉及其他約40個稅收管轄區。

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.

主管當局適應了新冠肺炎疫情。在主管當局采取了多項措施的情況下，MAP在疫情期間仍然適用，其中包括允許納稅人以數字化方式提交MAP申請，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。新立案的轉讓定價案件數量一直在增加（幾乎上升了15%）（查閱2016年以來MAP趨勢圖請點擊查閱原文），而其他案件的數量與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，結案數量略有減少。2020年結案的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%)，而結案的轉讓定價案件數量增加了(+6%)。主管當局仍然能夠在2020年結案不少案件，因為他們適應了不斷變化的環境，并用其他形式的交流（包括數字會議）取代了實體會議，并優先考慮了較簡單的案件。盡管如此，大多數稅收管轄區的MAP案件積壓量有所增加，這可能需要在未來幾年采取更多措施。

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).

結果總體上仍是積極的。2020年，約75%結案的MAP完全解決了轉讓定價和其他問題（而2019年數據為轉讓定價案件85%，其他案件71%）。約3%的MAP案件以無協議結案，而2019年為2%。此外，納稅人撤回案件數量在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.

案件仍需經歷很長時間。平均而言，在2020年，涉及MAP的轉讓定價案件結案需時35個月（2019年為31個月），其他案件需時約18個月（2019年為22個月）。一些稅收管轄區則經歷了延誤，尤其是對于較復雜的案件，而疫情也影響了他們與一些稅收協定伙伴的溝通質量。此外，雖然無法估計結案所需的時間，但數據顯示，在2020年末積壓的案件中，約有15%已歷時五年。

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年度獎項是對主管當局在具體案例所作努力的認可，獲獎者如下：瑞士和澳大利亞分別獲得在轉讓定價案件和其他案件中結案時間最短的獎項；西班牙獲得2016年之前案件積壓所占比例最小獎項；盧森堡和挪威獲得案件管理最有效獎項。對處理聯合案件最有效的獎項則歸屬于意大利和西班牙（轉讓定價案件）以及挪威和瑞典（其他案件）。最后，愛爾蘭獲得最大進步獎，這也突出了主管當局在疫情期間為解決MAP案件所作的努力。

特別說明：以上內容非官方譯本，如有不同理解，請以英文版為準！