OECD：各國繼續(xù)成功實施有害稅收實踐和稅務(wù)爭端解決的國際標(biāo)準(zhǔn)（中英對照）

來源：OECD官網(wǎng)

編譯整理：思邁特財稅國際稅收服務(wù)團(tuán)隊

24/01/2022– Progress continues in combatting harmful tax practices and providing greater tax certainty. New outcomes on the review of preferential tax regimes and newpeer review reports on Mutual Agreement Procedures have been approved by the OECD/G20 Inclusive Framework on BEPS, which groups over 140 countries andjurisdictions on an equal footing for multilateral negotiation of internationaltax rules.

據(jù)OECD官網(wǎng)2022年1月24日消息，各國在打擊有害稅收實踐和提高稅收確定性方面繼續(xù)取得進(jìn)展。經(jīng)合組織/二十國集團(tuán)BEPS包容性框架批準(zhǔn)了關(guān)于稅收優(yōu)惠制度審查的最新成果和關(guān)于相互協(xié)商程序（MAP）的最新同行評審報告（注共計8份）。該框架將140多個國家和管轄區(qū)平等分組，進(jìn)行國際稅收規(guī)則的多邊談判。

Preferential regimes (BEPS Action 5)

Atits November 2021 meeting, the Forum on Harmful Tax Practices (FHTP) agreed newdecisions on 9 preferential tax regimes as part of the implementation of theBEPS Action 5 minimum standard, bringing the total number of reviewed regimessince the start of the BEPS Project to 317.

稅收優(yōu)惠制度（BEPS第5項行動計劃）

在2021年11月的會議上，有害稅收實踐論壇（FHTP）同意了9項稅收優(yōu)惠制度的新決定，作為BEPS第5項行動計劃最低標(biāo)準(zhǔn)實施的一部分，使自BEPS項目開始以來審查的制度總數(shù)達(dá)到317份。

The FHTP concluded on regimes as follows: Two newly introduced regimes were concluded as “not harmful” (Hong Kong (China) and Lithuania). Two regimes are abolished (Mauritius). In addition, Qatar amended its three preferential regimes to be in line with the standard and therefore, these regimes are “notharmful (amended)”. Costa Rica made a commitment to amend recent legislative changes that were made to its Free trade zone regime and therefore, regime isnow “in the process of being amended”. Finally, one new regime is now under review (Albania).

More information on the BEPS Action 5 on harmful tax practices can be found athttps://oe.cd/bepsaction5

FHTP對優(yōu)惠制度的結(jié)論總結(jié)如下：中國香港及立陶宛兩項新引入的制度被總結(jié)為“無害”；毛里求斯廢除了兩項制度；此外，卡塔爾修改了其三項優(yōu)惠制度，以符合該標(biāo)準(zhǔn)，因此，這些制度總結(jié)為“無害（修訂）”；哥斯達(dá)黎加承諾修改最近對其自由貿(mào)易區(qū)制度所做的立法修訂，因此，該制度現(xiàn)在“正在被修訂”；最后，目前正在審查阿爾巴尼亞的一項新制度。

有關(guān)BEPS第5項行動計劃有害稅收實踐的更多信息，請訪問https://oe.cd/bepsaction5

Mutual Agreement Procedure (BEPS Action 14)

The Stage 2 peer review monitoring reports of the BEPS Action 14 minimum standard evaluate the progress made by Brunei Darussalam, Cura?ao, Guernsey, Isle ofMan, Jersey, Monaco, San Marino and Serbia in implementing recommendations resulting from their Stage 1 peer review. They take into account any developments in the period 1 April 2019 – 31 December 2020 and build on the Mutual Agreement Procedure (MAP) statistics for 2016-2020. Highlights include:

相互協(xié)商程序（BEPS第14項行動計劃）

最低標(biāo)準(zhǔn)BEPS第14項行動計劃的第二階段同行評審監(jiān)測報告評估了文萊達(dá)魯薩蘭國、庫拉索島、根西島、馬恩島、澤西島、摩納哥、圣馬力諾和塞爾維亞在實施第一階段同行評審建議方面取得的進(jìn)展。第二階段評審考慮了2019年4月1日至2020年12月31日期間的任何發(fā)展，并基于2016-2020年的相互協(xié)商程序（MAP）統(tǒng)計數(shù)據(jù)。核心要點包括：

The Multilateral Instrument was signed by Cura?ao, Guernsey, Isle of Man, Jersey,Monaco, San Marino and Serbia. It has already been ratified by all of them,which brings a substantial number of their treaties in line with the Action 14minimum standard. In addition, there are bilateral negotiations either ongoing or concluded.

該多邊公約由庫拉索島、根西島、馬恩島、澤西島、摩納哥、圣馬力諾和塞爾維亞簽署，而且這些國家或地區(qū)都已經(jīng)批準(zhǔn)了該條約，這使它們的大量條約符合第14項行動計劃的最低標(biāo)準(zhǔn)。此外，還有正在進(jìn)行或已結(jié)束的雙邊談判。 

Brunei Darussalam, Cura?ao, Guernsey, Isle of Man, Jersey, Monaco and San Marino now have a documented bilateral notification/consultation process that they applyin cases where an objection is considered as being not justified by their competent authority.

文萊達(dá)魯薩蘭國、庫拉索島、根西島、馬恩島、澤西島、摩納哥和圣馬力諾現(xiàn)在都有一個記錄在案的雙邊通知/協(xié)商程序，在其主管當(dāng)局認(rèn)為異議不合理的情況下適用。

Cura?ao,Guernsey, Isle of Man, Jersey and Serbia closed MAP cases within the pursued average time of 24 months, whereas the remaining jurisdictions had no MAP experience.

庫拉索島、根西島、馬恩島、澤西島和塞爾維亞都在平均24個月的時間內(nèi)完成了MAP案件，而其余管轄區(qū)沒有MAP經(jīng)驗。

Brunei Darussalam, Cura?ao, Guernsey, Isle of Man, Monaco and San Marino ensure that MAP agreements can always be implemented notwithstanding domestic time limits.

盡管有國內(nèi)時間限制，但文萊達(dá)魯薩蘭國、庫拉索島、根西島、馬恩島、摩納哥和圣馬力諾都能確保MAP協(xié)議始終可以得到執(zhí)行。

Allof the concerned jurisdictions have issued or updated their MAP guidance.

所有這些管轄區(qū)都發(fā)布或更新了MAP指南。

The OECD will continue to publish Stage 2 peer review reports in batches in accordance with the Action 14 peer review assessment schedule. In total, 82 Stage 1 peer review reports and 60 Stage 1 and Stage 2 peer monitoring reports have now been published, with the ninth batch of Stage 2 reports to be released in a few months.

More information on the BEPS Action 14 Mutual Agreement Procedure can be found athttps://oe.cd/bepsaction14

經(jīng)合組織將繼續(xù)按照BEPS第14項行動計劃同行評審的時間表分批發(fā)布第二階段同行評審報告。目前，共發(fā)布了82份第一階段同行評審報告和60份第一階段和第二階段同行監(jiān)測報告，第九批第二階段報告將在幾個月后發(fā)布。

有關(guān)BEPS第14項行動計劃相互協(xié)商程序的更多信息，請訪問https://oe.cd/bepsaction14