OECD發布《支柱一金額A下的聯結度和收入來源規則立法模板》（草案）并邀請公眾提出意見

來源：OECD官網

編譯：思邁特財稅國際稅收服務團隊

作為OECD/G20關于BEPS包容性框架正在進行工作的一部分，OECD正在實施雙支柱解決方案，以應對經濟數字化帶來的稅收挑戰。目前OECD正在對《支柱一金額A下的聯結度和收入來源規則立法模板》（以下簡稱“規則草案”） 進行公開征求意見。

2022年2月4日發布的這份公眾咨詢文件（法國稱之為法律意見書）僅包含支柱一下涉及聯結度和收入來源的第一個組成模塊。包容性框架已同意發布本文件，以獲取公眾意見，但該規則草案并未反映關于文件實質內容的共識。利益相關者對規則草案的意見將有助于包容性框架成員進一步完善和最終確定相關規則。

請感興趣的各方在2022年2月18日之前發送書面意見。咨詢文件中提供了提交意見的說明。

背景

收入來源規則的目的是允許范圍內的跨國公司識別產生收入的相關市場管轄區，并應用基于收入的分配要素。正如2021年10月協議中所指出的，收入來源于使用或消費商品或服務的最終市場管轄區。

為此，《收入來源規則》提供了確定特定交易類別終端市場所需的詳細信息。通過為不同類別的交易提供不同的規則，這些規則尋求將相關的商業背景考慮在內，并確保這些規則是完整的，以便適用于所有類型的跨國公司。但并非所有類別都與每種類型的跨國公司相關。例如，一些消費品跨國公司只需要適用與制成品相關的規則，而不需要適用任何其他類別的來源規則；其他的可能會為他們的大部分收入適用在線廣告規則。

收入來源規則旨在實現準確識別市場管轄權和相關收入的政策目標，同時盡可能限制和簡化合規負擔。這種平衡是通過多種方式實現的。

首先，用于確定市場管轄權（定義為該類別）的規則旨在允許跨國公司在經營業務時盡可能利用其已經收集和使用的信息，并避免改變信息收集做法或產生新的報告義務。雖然這些規則為終端市場提供了一致的標識，但它們的設計在跨國公司如何應用該規則方面具有內在的靈活性，而沒有規定必須使用哪個數據點。這就認識到，不同類型的商業模式將有不同類型的信息來源。

《收入來源規則》承認，在某些情況下，跨國公司無法獲得交易信息，或者獲取交易信息的負擔過重。在這些情況下，規則允許使用包括分配要素在內的“替代變量”，而不需要高度復雜和新的信息報告系統，也不需要改變商業合約安排。分配要素使用行業或宏觀經濟數據來提供一種簡化的方法以近似最終市場，這樣就提供了確定性，同時確保所有收入來源沒有缺口。這將大大減輕最困難的收入來源案例中的合規負擔，例如通過獨立分銷商銷售、組件銷售和B2B服務。

合規負擔還可以通過其他一些方式解決。這包括在交易層面無法合理確定市場（如通過獨立分銷商銷售）的情況下，對小批量銷售采取實質性方法；考慮到歐盟單一市場分銷安排的性質；最大限度地利用跨國公司可獲得的商業信息，這些信息可以“淘汰”不太可能出現的市場，從而產生更為確定的分配要素；允許以與主交易相同的方式獲取某些“補充”微量交易，以限制需要應用的不同類型的規則。它還包括來源規則中的一致性設計，以便在某些收入流的分類可能存在重疊的情況下識別相同的終端市場，從而緩解了特征化問題的壓力，并通過預測與早期確定性過程相關的系統級合規方法，該過程是多邊且具有約束力的爭端預防和解決機制的一部分。

然而，在任何規則設計中，在準確性和操作現實之間取得平衡都是一個挑戰。利益相關者的投入在確定可以更好地實現這一平衡的情況，以及最終確定實現預期政策目標但同時又切實可行并避免不必要負擔的收入來源規則的交付方面尤其有價值。

后續工作進展

針對支柱一金額A，包容性框架將分階段進行公眾咨詢，通過發布關于每個組成部分的工作文件，以便在工作完成之前快速獲得公眾反饋。這種方法不是等待一份全面的文件準備好，而是允許并行工作，以確保各項工作按 2021年10月商定的時間表進行。

對于支柱一金額B，包容性框架將于2022年年中發布公眾咨詢文件，并在征求意見期之后舉行公眾咨詢活動。

針對支柱二，包容性框架正在制定一個實施框架，以促進 GloBE 規則的協調實施，并將解決征管和合規問題。2月份晚些時候將啟動關于實施框架的公眾咨詢，并在 3 月舉行咨詢活動。

對于支柱二的應稅規則（STTR），示范條款草案及其評論將于2022 年3 月發布。一份關于制定多邊工具以促進STTR實施的公開討論草案也將同時發布以征求意見。

如需更多信息或查詢，請聯系tfde@oecd.org.

*請注意，所有收到的書面意見都將公開。以集體“團體”或“聯盟”的名義提交的意見，或由代表另一個人或團體提交意見的任何人提交的意見，應指明屬于該集體團體的所有企業或個人，或評論員代表其行事的人。即將舉行的公眾咨詢會議的發言人和其他參與者將從及時提供書面意見的人中選出。

相關NEWS如下：

NEWS 1：OECD invites public input on the draft rules for nexus and revenue sourcing under Pillar One Amount A

As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS to implement theTwo-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, the OECD is seeking public comments on the Draft Rules for Nexus and Revenue Sourcing under Pillar One Amount A.

This public consultation document (également disponible en fran?ais), issued on 4 February 2022, contains the first building blocks under Pillar One for which public input will be sought, relating to nexus and revenue sourcing.

The Inclusive Framework has agreed to release this document in order to obtain public comments, but the draft rules do not reflect consensus regarding the substance of the document. The stakeholder input received on the Draft Rules for Nexus and Revenue Sourcing will assist members of the Inclusive Framework in further refining and finalising the relevant rules.

Interested partiesare invited to send their written comments* no later than 18 February 2022. Instructions for submitting comments can be found in the consultation document.

Background

The purpose of the revenue sourcing rules is to allow in-scope MNEs to identify the relevant market jurisdictions from which revenue is derived, and to apply the revenue-based allocation key. As noted in the October 2021 agreement, revenueis sourced to the end market jurisdictions where goods or services are used or consumed.

To do this, the revenue sourcing rules provide the detail that is necessary to identify the end market for specific categories of transactions. By providing different rulesfor different categories of transactions, the rules seek to take the relevant commercial context into account, and ensure that the rules are complete so that they can be applied to all types of MNEs. Not all categories are relevant for each type of MNE. For example, some consumer goods MNEs will only need to apply the rules related to finished goods and will not need to apply any of the other categories of sourcing rules; others might apply the rules for online advertising for much of their revenue.

The revenue sourcing rules have been designed to fulfil the policy objective of accurately identifying the market jurisdiction and the associated revenue, while limiting and simplifying compliance burdens as much as possible. This balance is struckin a number of ways.

First, the rulesused to identify the market jurisdiction (as defined for that category) are designed to allow MNEs to, as much as possible, draw on information that they are already collecting and using as they operate their business, and avoid the need to change information collection practices or create new reporting obligations. While the rules provide a consistent identification of the end market, they have been designed with in-built flexibility as to how the MNE applies that rule, without being prescriptive as to which data point must be used. This recognises that different business models will have different types of information at hand.

The revenue sourcing rules acknowledge that there will be cases where transactional information is not available to the MNE or where it would be disproportionately burden some to obtain it. In these cases the rules allow for the use of proxies including allocation keys, rather than require highly complex and new information reporting systems, or changes in commercial contracting arrangements. The allocation keys use either industry or macro-economic data to provide a simplified way to approximate the end market, that provides certainty while ensuring that all revenue is sourced without gaps. This should significantly ease compliance burdens in the most difficult revenue sourcing cases, such assales through independent distributors, sales of components, and B2B services.

Compliance burdensare also addressed in a number of other ways. This includes a materiality approachto smaller sets of sales where the market cannot reasonably be identified at transactional level (such as sales through independent distributors); taking into account the nature of distribution arrangements in the EU single market;maximising the commercial information available to the MNE that can “knock-out”unlikely markets to result in a more tailored allocation key; allowing certain“supplementary” de minimis transactions to be sourced in the same way as the main transaction to limit the different types of rules that need to be applied.It also includes a coherent design in the sourcing rules to identify the same end market in cases where there is a potential for an over lap in the categorisation of certain revenue streams, thus easing the pressure oncharacterisation questions and by anticipating a systems level compliance approach in connection with an early certainty process that is part of a multilateral and binding dispute prevention and resolution regime.

However, striking the balance between accuracy and operational realities is a challenge in anyrule design. Stakeholder input will be especially valuable in identifying cases where this balance could be better achieved, and finalising the delivery of revenue sourcing rules that achieve the desired policy objective but at the same time are practical and avoid unnecessary burdens.

For furtherinformation or inquiries, please contact tfde@oecd.org.

*Please note thatall written comments received will be made publicly available. Comments submitted in the name of a collective "grouping" or"coalition", or by any person submitting comments on behalf of another person or group of persons, should identify all enterprises orindividuals who are members of that collective group, or the person(s) on whose behalf the commentator(s) are acting. Speakers and other participants at theupcoming public consultation meeting will be selected from among thoseproviding timely written comments.

NEWS 2：OECD launches public consultation on the tax challenges of digitalisation with the release of a first building block under Pillar One

04/02/2022 -Following the agreement reached in October 2021 by over 135 members of the OECD/G20 Inclusive Framework on BEPS to a two-pillar solution to address the tax challenges arising from digitalisation and globalisation of the economy,work on the implementation of the two-pillar plan is well under way. As part ofthis next phase, the Inclusive Framework will consult stakeholders on a numberof aspects of Pillar One and Pillar Two over the coming months.

Pillar One

For Amount A of Pillar One, the Inclusive Framework is launching a public consultation that will occur in stages, by releasing Secretariat working documents on each building block to obtain feedback quickly and before the work is finalised.This approach, rather than waiting for a comprehensive document to be ready,will allow work to continue in parallel, in order to remain within the political timetable agreed in October 2021.

Today the first building block is released for public comments. The Draft Rules for Nexus and Revenue Sourcing have been agreed for release by the Inclusive Framework to obtain public comments, but the draft rules do not reflect consensus regarding the substance of the document. Interested parties are invited to send their written comments no later than 18 February 2022.

For Amount B ofPillar One, a public consultation document will be issued in mid-2022, with apublic consultation event to follow the comment period.

Pillar Two

The Pillar Two Model Rules issued in December 2021 provide a template for domestic implementation of the GloBE Rules. These Rules will be supported by a Commentary to provide tax administrations and taxpayers with guidance on the interpretation and application of those Rules, which is currently underdevelopment, also drawing on input from a Business Advisory Group set up by BIAC.

An Implementation Framework is being developed to facilitate the co-ordinated implementation of the GloBE rules and will address administrative and compliance issues,including the development of safe harbours. A public consultation on the Implementation Framework will be launched later this month, with a consultation event to follow in March.

For the Subject toTax Rule (STTR) of Pillar Two, the draft model provision and its commentary will be released in March 2022 with a defined set of questions set for input. Apublic discussion draft on the development of a multilateral instrument to facilitate the implementation of the STTR would also be released for comment at the same time.

Further information on the two-pillar solution for addressing the tax challengesarising from digitalisation and globalisation of the economy is available at https://oe.cd/bepsaction1.

Enquiries shouldbe directed to Achim Pross (+33 1 45 24 98 92), Head of CTPA’s InternationalCo-operation and Tax Administration Division or to tfde@oecd.org.