英國皇家屬地發(fā)布關(guān)于合伙企業(yè)應(yīng)用經(jīng)濟實質(zhì)規(guī)則的聯(lián)合指南（中英文對照）

來源：信托及房地產(chǎn)從業(yè)者協(xié)會

翻譯：思邁特財稅國際稅收服務(wù)團隊

Crown Dependencies issue joint guidance oneconomic substance rules for partnerships

英國皇家屬地發(fā)布關(guān)于合伙企業(yè)應(yīng)用經(jīng)濟實質(zhì)規(guī)則的聯(lián)合指南

Joint guidance from the Crown Dependency Governments of Jersey, Guernsey and the Isle of Man on the application of economic substance requirements to partnerships under the EU Code of Conduct Group (Business Taxation)'s rule that partnerships must discourage the setting up of shell entities, such as holding companies with passive income, in offshore jurisdictions, for accounting periods starting on or after 1 January 2022. The new guidance clarifies points such as the identity of the governing body, place of effective management, and exemptions,. The most complex is the issue of place of effective management, which determines the partnership's jurisdiction of residence. Businesses should be taking steps now to checkwhether or not they are in-scope of the economic substance requirements, and if so, to ensure that they can readily comply.

英國皇家屬地澤西島、根西島和馬恩島政府，根據(jù)歐盟行為準則組織(商業(yè)稅收)的規(guī)定發(fā)布的，關(guān)于對合伙企業(yè)應(yīng)用經(jīng)濟實質(zhì)規(guī)則的聯(lián)合指南，合伙企業(yè)不應(yīng)在自2022年1月1日起或之后的會計期間設(shè)立空殼實體，例如，在境外司法管轄區(qū)設(shè)立控股存在消極收入的公司。新指南澄清了管理機構(gòu)的身份、有效管理地點和豁免等問題。最復(fù)雜的是有效管理地點問題，這決定了合伙企業(yè)居民身份的歸屬。企業(yè)現(xiàn)在應(yīng)該采取措施檢查其是否在經(jīng)濟實質(zhì)要求的范圍內(nèi)，如是，則其應(yīng)確保自身已準備好遵從。

A. Governing body

A. 管理機構(gòu)

Partnerships will be required to demonstrate that the relevant activity is directed and managed by its “governing body” inthe Islands. The governing body is the person or group of persons responsible for making the partnership’s strategic and management decisions, i.e. it has the general supervision of the affairs of the relevant partnership. If that person or group is not able to be identified, then all of the partners in the partnership will be deemed the governing body.

合伙企業(yè)須表明相關(guān)活動是由其在英國皇家屬地的"管理機構(gòu)"指導(dǎo)和管理的。管理機構(gòu)是負責(zé)制定合伙企業(yè)戰(zhàn)略和管理決定的個人或團體，即對相關(guān)合伙企業(yè)的事務(wù)進行全面監(jiān)督。如果無法確定該個人或該團體的身份，則該合伙企業(yè)中的所有合伙人都將被視為管理機構(gòu)。

a) For alimited partnership, the governing body will be considered to be the board of directors of the body corporate which is the general partner.

b) For alimited liability partnership, the governing body will be its management committee or team (however constituted) as mandated pursuant to its partnership agreement.

c) For ageneral partnership, it will be necessary to have regard for the facts and circumstances of that partnership and its partnership agreement to determine what is the governing body. For example, the partnership may have mandated agroup of “senior” partners that are a kin to a management committee that for this purpose are considered to be the governing body. In other circumstances,all partners in the partnership may be considered the governing body.

d) For alimited liability company managed by its members, the governing body will be those members; for a limited liability company that has vested its management in another person, the governing body will be that person(s)

1) 對于有限合伙企業(yè)（LP），管理機構(gòu)應(yīng)是普通合伙人的董事會。

2) 對于有限責(zé)任合伙企業(yè)（LLP），其管理機構(gòu)應(yīng)是根據(jù)企業(yè)章程或合伙協(xié)議授權(quán)成立的管理委員會或團隊(無論是如何組成的類似機構(gòu))。

3) 對于普通合伙企業(yè)（GP），有必要考慮到該合伙企業(yè)的事實和情況及其合伙協(xié)議，以確定管理機構(gòu)。例如，合伙企業(yè)可能授權(quán)了數(shù)名“高級”合伙人，這些合伙人類似于管理委員會，因此被認為是管理機構(gòu)。在其他情況下，合伙企業(yè)中的所有合伙人都可以被視為管理機構(gòu)。

4) 對于由其成員管理的有限責(zé)任公司（LLC），其管理機構(gòu)為所有成員；如有限責(zé)任公司已將其管理權(quán)授予另一人，則該人將成為管理機構(gòu)。

B. The“Place of Effective Management” Test

B. “有效管理地點”測試

Generally, the Islands’legislation treats a partnership as resident for purposes of the economic substance rules either if it is legally formed in the Island and its place of effective management is not elsewhere, or if it is foreign-formed but has its place of effective management in the Island. In essence, a core question being examined is: where is the place that true control and management of the entity occur in conducting its business? The intent is to as certain where the entity is actually managed.

一般而言，根據(jù)英國皇家屬地法規(guī)，將一個合伙企業(yè)根據(jù)經(jīng)濟實質(zhì)規(guī)則將其視為居民，無非是該企業(yè)在屬地合法成立而其有效管理地點也在該屬地，或該企業(yè)是在外國成立，但其有效管理地點在該屬地。從本質(zhì)上講，被檢驗的核心問題是：真正控制和管理的實體在哪里開展業(yè)務(wù)？其目的是確定該實體的實際管理地點。

Example 1

Facts

Limited Partnership JK LP was established and is registered in the Island. It has a single General Partner, LM Inc., which was incorporated in and operates entirely from the Cayman Islands. The Board of LMInc. is the Governing Body of JK LP.

示例一：

事實

有限合伙企業(yè)，JK LP，在英國皇家屬地注冊成立。該企業(yè)只有一個普通合伙人，LM公司.，其在開曼群島注冊成立，并完全在開曼群島經(jīng)營業(yè)務(wù)。那么，LM公司的董事會就是JK LP的管理機構(gòu)。

Analysis

As the Board of LM Inc. manage the activities of JK LP from the Cayman Islands, the Island is not considered to be the place of effective management. As the Cayman Islands have substantially similar substance requirements as the Island (and is therefore a qualifyingjurisdiction), JK LP is not a resident partnership for purposes of the economic substance rules.

分析

由于LM公司的董事會在開曼群島管理JKLP的活動，英國皇家屬地則不被視為有效管理地點。由于開曼群島的實質(zhì)要求與英國皇家屬地基本相似(因此其是一個合格的轄區(qū))，就經(jīng)濟實質(zhì)規(guī)則而言，JK LP不是居民企業(yè)。

Example2

Facts

Limited Partnership NO LP was established and isregistered in the Island. It has a single General Partner, PQ Inc., which was incorporated in and operates entirely from the USA. The Board of PQ Inc. is the Governing Body of NO LP.

示例二：

事實

有限合伙企業(yè)，NO LP，在英國皇家屬地注冊成立。該企業(yè)只有一個普通合伙人，PQ公司，其在美國注冊成立并完全在美國運營。PQ公司的董事會就是NO LP的管理機構(gòu)。

Analysis

As the Board of PQ Inc. manage the activities of NO LP from the USA, the Island is not considered to be the place of effective management. As the rate of tax in the USA exceeds 10 percent, then the partnership will not be considered a resident partnership in the Island and will not be subject to any economic substance test. In some cases, usually with general partnerships and in other situations where there is no clearly mandated governing body, uncertainty as to where a partnership has its place of effective management may arise. The following types of evidence may help demonstrate the correct position:

分析

由于PQ公司的董事會在美國管理的活動，英國皇家屬地則不被認為是有效管理地點。由于美國的稅率超過10%，那么NO LP將不會被認為是居民企業(yè)，也不會受到任何經(jīng)濟實質(zhì)測試。在某些情況下，通常是普通合伙企業(yè)，以及在其他情況下沒有明確經(jīng)授權(quán)的管理機構(gòu)，企業(yè)的有效管理地點可能會出現(xiàn)不確定性。以下各類型證據(jù)可以幫助正確判斷：

a) Where the majority of partnership meetings take place (i.e. if there is no mandated governing body)?

b) Where the strategic decisions regarding the sale/purchase or dissolution/liquidation of assets takes place?

c) Where the partnership has any permanent establishments (if any)?

d) Are the partners, particularly those involved in its management, resident in the Island?

e) Which jurisdiction’s laws govern the legal status of the entity?

f) Whereare the legal titles/records and accounting records maintained/kept/located?

g) Where is it located If the partnership has a publicly designated headquarters?

1) 合伙企業(yè)大多數(shù)會議在哪里舉行(即如果沒有經(jīng)授權(quán)的管理機構(gòu))？

2) 關(guān)于資產(chǎn)出售/購買或解散/清算的戰(zhàn)略決定在哪里作出？

3) 合伙企業(yè)有哪些常設(shè)機構(gòu)(如有)？

4) 合伙人，特別是參與管理的合伙人，是否是英國皇家屬地的居民？

5) 該實體的法律地位由哪個司法管轄區(qū)的法律管轄？

6) 法定所有權(quán)/記錄和會計記錄保存/持有/存放在哪里？

7) 如果合伙企業(yè)有一個公開指定的總部，該總部位于何處？

Example 3

Facts

Partnership RS, a general partnership, is formedunder the laws of Jurisdiction A, with 4 equal-share partners: 2 individual partners (X and Y) are resident in Jurisdiction A, partner B Ltd is a company resident in Jurisdiction B, and the final partner C Ltd is a company residentin Jurisdiction C. The partners hold an annual business meeting at a resort inJurisdiction D, where the financial statements are reviewed (which are preparedby company staff and audited by an accounting firm, all in Jurisdiction A). RShas small offices in jurisdictions A and B, and the website lists the head office as being in located in Jurisdiction A (being the office which receives mail and legal notices). During the last taxable year, an attractive offer to enter a new venture came up, so an ad hoc meeting was held – the directors of C Ltd joined the call from Jurisdiction C, with all of the other partners,including the directors of B Ltd, participating from the head office in Jurisdiction A. In previous years where there were ad hoc partnership meetings,these always took place in Jurisdiction A.

示例三：

事實

普通合伙企業(yè)，Partnership RS，根據(jù)轄區(qū)A的法律成立，其共有4名持股均等的合伙人：2名個人合伙人(X和Y)為轄區(qū)A的居民，合伙人B有限公司是轄區(qū)B的居民企業(yè)，最后一個合伙人C有限公司是轄區(qū)C的居民企業(yè)。合伙人在轄區(qū)的D度假勝地舉行年度業(yè)務(wù)會議，審查財務(wù)報表(由公司員工編制，會計師事務(wù)所審計，所有行為都在轄區(qū)A)。RS在轄區(qū)A和B設(shè)有小型辦公室，網(wǎng)站列出總部位于轄區(qū)A(即接收郵件和法律通知的辦公室)。在上一個納稅年度，由于有一項有吸引力的新企業(yè)收購提議提出，因此召開了一次特別會議，C有限公司的董事在轄區(qū)C參與了會議，其他所有合伙人，包括B有限公司的董事，在總部，即轄區(qū)A參與了會議。在過去幾年中，只要有合伙企業(yè)特別會議，都會在轄區(qū)A舉行。 

Analysis

a) Where the majority of partnership meetings take place? [ D & A ]

b) Where key relevant strategic decisions takes place? [ D & A ]

c) Where the partnership has any permanent establishments (if any)? [ B&A]

d) Where are the partners resident? [ B, C, majority A ]

e) Which jurisdiction’s laws govern the legal status of the entity? [ A ]

f) Where are the legal titles/records and accounting records maintained/kept/located? [A]

g) Where is it located if the partnership has a publicly designated headquarters, ? [A]

分析

1)  合伙企業(yè)大多數(shù)會議在哪里舉行？[轄區(qū)D和轄區(qū)A]

2)  關(guān)鍵相關(guān)戰(zhàn)略決策在哪里？[轄區(qū)D和轄區(qū)A]

3)  合伙企業(yè)有哪些常設(shè)機構(gòu) (如有) ？[轄區(qū)B和轄區(qū)A]

4)  合伙人都是哪個轄區(qū)的居民？[轄區(qū)B、轄區(qū)C，但大多數(shù)為轄區(qū)A]

5)  該實體的法律地位由哪個司法管轄區(qū)的法律管轄？[轄區(qū)A]

6)  法定所有權(quán)/記錄和會計記錄保存/持有/存放在哪里？[轄區(qū)A]

7)  如果合伙企業(yè)有一個公開指定的總部，該總部位于何處？[轄區(qū)A]

In this scenario, there seem to be multiplepossible places of management of the partnership, yet there can only be oneplace of effective management. Based on the facts above, it is determined that RS’s place of effective management is in Jurisdiction A.

在這種情況下，似乎有多個可能的合伙企業(yè)管理地點，然而，只能有一個有效的管理地點。根據(jù)上述事實，確定RS的有效管理地點在轄區(qū)A。 

C. Exemptions

A partnership is not required to satisfy the economic substance test if it is eligible for one of two exemptions, namely domestic exemption and individual exemption, which apply where:

a.  all of the partners are individuals and subject to income tax in the Island in respect of their share of the profits of the partnership (‘individual exemption’); or

b.  the partnership is not part of a multi-national group and carries out its activities in the Island (‘domestic exemption’).

C. 豁免

如果合伙企業(yè)符合兩種豁免中的一種，即國內(nèi)豁免和個人豁免，則無需進行經(jīng)濟實質(zhì)測試，豁免分別為：

a. 所有的合伙人都是個人，并就其在合伙企業(yè)中的利潤份額在英國皇家屬地上繳納所得稅(個人豁免)；或

b. 該合伙企業(yè)不屬于某個跨國企業(yè)，并在英國皇家屬地開展活動(國內(nèi)豁免)。 

D. Other issues

For clarification, under the economic substancetest there is a requirement to demonstrate certain elements in each Island,such as adequate qualified employees, which includes all substance in theIslands used in the relevant activity. For example, qualified employees wouldcover those working for:

a)  the partnership,

b)  the governing body, including a general partner, or any other partners,

c)  or for persons to whom activities have been outsourced, provided those duties are performed or held in the Island. 

D. 其他事項

為表明確，在經(jīng)濟實質(zhì)測試中，要求在每個屬地上必須證明某些要素，例如足夠的合格雇員，包括在屬地上用于相關(guān)活動的所有實質(zhì)。例如，合格的雇員將包括為以下從事工作的人：

1)  合伙企業(yè)，

2)  管理機構(gòu)，包括普通合伙人或任何其他合伙人，或

3)  勞務(wù)外包給的人，但這些職責(zé)必須在屬地上履行或執(zhí)行。 

E. Conclusion

The guidance confirms that this governing bodyis the person or group of persons responsible for making the partnership's strategic and management decisions. It also defines place of effective management as 'the place where key management and commercial decisions that are necessary for the conduct of the entity’s business as a whole are in substance made'. Furthermore, it sets out the two exemptions applicable to resident partnerships, the domestic exemption and individual exemption. This guidancedocument should be read in conjunction with the following Island laws, as the intent is that the application of rules for the economic substance test to partnerships should be, where relevant, consistent with the similar rulesapplicable to companies:

Taxation(Companies - Economic Substance) (Jersey) Law 2019 amended

www.gov.gg/economicsubstance

www.gov.im/categories/tax-vat-and-your-money/income-tax-and-nationalinsurance/economic-substance/

E. 結(jié)論

該指南確認，管理機構(gòu)是負責(zé)制定合伙企業(yè)戰(zhàn)略和管理決策的個人或團體。其還將有效管理地點定義為“在實質(zhì)上作出開展整個實體經(jīng)營業(yè)務(wù)所必需的關(guān)鍵管理和商業(yè)決定的地點”。此外，還規(guī)定了適用于居民合伙企業(yè)的兩項豁免，即國內(nèi)豁免和個人豁免。該指南應(yīng)與以下屬地法律一并閱讀，因為其目的是，在合伙企業(yè)適用經(jīng)濟實質(zhì)規(guī)則測試時，在相關(guān)時，與適用于公司的類似規(guī)則保持一致：

● 《稅法》（公司-經(jīng)濟實質(zhì)）(澤西島)2019年修訂

● www.gov.gg/economicsubstance

●www.gov.im/categories/tax-vat-and-your-money/income-tax-and-nationalinsurance/economic-substance/

特別提示：非官方翻譯，如有不同理解，請以英文版為準！