OECD著眼于支柱一的實時信息交換

      編譯：思邁特財稅國際稅收服務團隊

The OECD has laid out a vision for applying pillar 1 tax certainty principles to many cross-border disputes and challenges involving multinationals and tax authorities that could include real-time information exchanges.

OECD制定了將支柱一稅收確定性原則應用于涉及跨國企業和稅務機關的許多跨境爭議和挑戰的愿景，其中可能包括實時信息交換。

In a May 20 report to the G7 finance ministers and central bank governors, the OECD set out a potential framework for cross-border cooperation in corporate tax that could enable taxpayers to compile and submit data just once and allow real-time information exchange between tax authorities.

在5月20日向G7財長和央行行長提交的報告中，OECD制定了公司稅跨境合作的潛在框架，使納稅人能夠只編制和提交一次數據，并允許稅務機關之間實時信息交換。

G7 finance ministers and central bank governors, in a May 20 communique, reaffirmed their commitment to implementing the two-pillar plan for modernizing the international corporate tax rules for the digital age. One-hundred thirty-seven jurisdictions in the 141-member G-20/OECD inclusive framework on base erosion and profit shifting backed a political statement on the plan in 2021 and are working within a tight time frame to implement the rules by 2023.

G7財長和央行行長在5月20日的公報中重申了他們對實施數字時代國際公司稅收規則現代化的雙支柱計劃的承諾。在G20/OECD稅基侵蝕和利潤轉移包容性框架141個成員中已經有137個轄區支持2021年該計劃的政治聲明，并在緊迫的時間框架內努力到2023年實施這些規則。

Pillar 1 calls for a formulaic reallocation of residual profits that the largest multinational enterprises earn in countries where their consumers are located even if they lack a permanent establishment. The market jurisdictions would then be able to tax those profits under a taxing right called amount A. Amount A rules would apply to MNEs whose consolidated group revenue exceeds €20 billion and whose profitability exceeds 10 percent. The turnover threshold would decrease to €10 billion depending on the outcome of a review of the amount A rules, starting seven years after the rules enter into force.

支柱一要求對最大的跨國企業在其消費者所在轄區賺取的剩余利潤進行公式化的重新分配，即使它們沒有常設機構。然后，市場轄區將能夠根據稱為金額A的征稅權對這些利潤征稅。金額A規則將適用于集團合并收入超過200億歐元且盈利能力超過10%的跨國企業。從規則生效七年后開始，根據金額A規則的審查結果，營業額門檻將降至100億歐元。

Pillar 1 also calls for amount B, a fixed return for baseline marketing and distribution activities in market jurisdictions, in line with the arm’s-length standard. Pillar 2 calls for a global minimum effective tax rate based on global anti-base-erosion rules.

支柱一還要求金額 B ，即市場轄區基礎營銷和分銷活動的固定回報，符合獨立交易標準。支柱二要求基于全球反稅基侵蝕規則制定全球最低有效稅率。

The two-pillar plan has been designed to promote standardized and single filing so that taxpayers need to compile and submit data only once. That data would then be accessible and shared across relevant tax administrations, the OECD report says.

雙支柱計劃旨在促進標準化和單一申報，以便納稅人只需編制和提交一次數據。OECD報告稱，這些數據將可以在相關稅務機關之間訪問和共享。

The manner of information exchange could “evolve over time” to “more real-time models,” use of electronic data rooms, and possible use of blockchain and other emerging technologies, according to the report. Real-time information filing and exchange models could potentially be expanded to relevant transfer pricing rules or other domestic rules based on a common standard, such as imported hybrid mismatch rules or common interest limitation rules, the report says.

報告稱，信息交換的方式可能“隨著時間的推移”演變為“更實時的模型”、電子數據室的使用，以及可能使用區塊鏈和其他新興技術。報告稱，實時信息申報和交換模式可能會擴展到相關的轉讓定價規則或其他基于共同標準的國內規則，例如輸入混合錯配規則或共同利益限制規則。

The OECD is working through its Forum on Tax Administration to develop technical solutions to processes used in real-time multilateral interactions between tax administrations, such as sharing documentation and holding virtual meetings to discuss confidential taxpayer information, according to the report.

報告稱，OECD正在通過其稅收管理論壇為稅收機關之間的實時多邊互動過程開發技術解決方案，例如共享文件和舉行虛擬會議以討論機密的納稅人信息。

Governments implementing the two-pillar plan could study “how the technical solutions for the sharing [of] information and the organization of virtual meetings could also be relied upon for the interactions between tax administrations and taxpayers, including, for instance, for documentation to be submitted as part of the early tax certainty process under pillar 1,” the report says.

實施雙支柱計劃的轄區可以研究“如何依賴信息共享和虛擬會議組織的技術解決方案來促進稅務機關和納稅人之間的互動，例如，作為支柱一下早期稅收確定性程序的一部分提交”，報告稱。

The report says tax authorities could also support administration of the two-pillar plan using digital infrastructure. In the case of pillar 1’s tax certainty panels, tax administrations could use secure communication channels for their video conferences and have the ability to interact through such channels “as needed throughout the process,” the report says.

報告稱，稅務機關還可以支持使用數字基礎設施管理雙支柱計劃。就支柱一的稅收確定性小組而言，稅務機關可以使用安全的通信渠道進行視頻會議，并能夠“在整個過程中根據需要”通過這些渠道進行互動。

Collaborative risk assessment and risk treatment approaches that are expected to be folded into pillar 1 rules could also be applied to the administration of pillar 2, the report says. Countries should undertake an impact assessment on whether existing rules would be duplicative of the two-pillar plan, as in the case of antiabuse measures and pillar 2, it says.

報告稱，預計將納入支柱一規則的協作風險評估和風險處理方法也可應用于支柱二的管理。各轄區應就現有規則是否會與雙支柱計劃重疊進行影響評估，例如反濫用措施和支柱二。

A potential coordinated risk assessment process could start with the largest groups that have the biggest risk potential across multiple jurisdictions, the report says. Transfer pricing and PE risk assessments could focus on groups in scope of amount A and gradually expand the scope over time, it says.

報告稱，潛在的協調風險評估過程可以從跨多個轄區具有最大風險潛力的最大集團開始。而轉讓定價和PE風險評估可以集中在金額A范圍內的集團，并隨著時間的推移逐漸擴大范圍。

Pillar 1: Slow and Steady Wins the Race

支柱一：穩扎穩打,按期交付成果

Speaking at a May 19 symposium hosted by the Tax Council Policy Institute, Fabrizia Lapecorella, director general of finance at the Italian Ministry of Economy and Finance, said the timeline for publishing a multilateral convention that would implement new profit allocation and nexus rules under the two-pillar global tax reform plan may be a bit longer than anticipated.  

意大利經濟和財政部財政司司長法布里Fabrizia Lapecorella在 5 月 19 日由稅務委員會政策研究所主辦的研討會上表示，在雙支柱全球稅收改革計劃下，發布一項多邊公約以實施新的利潤分配和聯結度規則的時間可能比預期的要長一些。

“I see the quality of the work as the best premise on which successful implementation is to be based,” Lapecorella said in an email to Tax Notes. She added that it would not be “a big deal” and that it won’t affect the political agreement. The multilateral convention’s text and explanatory statement were expected to be signed by mid-2022.  

“我認為工作質量是成功實施的最佳前提，”Lapecorella在給Tax Notes的電子郵件中說。她補充說，這不會是“大事”，也不會影響政治協議。多邊公約的文本和解釋性聲明預計將于2022年年中簽署。

Lapecorella also serves as the co-chair of the BEPS inclusive framework, which is responsible for developing and approving the global tax overhaul. The inclusive framework has directed the Task Force on the Digital Economy to develop the amount A model rules and related commentary as well as a multilateral convention and explanatory statement.

Lapecorella還擔任 BEPS包容性框架的聯合主席，負責制定和批準全球稅收改革。包容性框架已指示數字經濟工作組制定金額A立法模板和相關注釋以及多邊公約和解釋性聲明。

Despite the possible delay, Lapecorella assured that “in any case, we will deliver at a time still compatible with the political ambition to have the rules for both pillars completed for next year.”

盡管可能會延遲，但Lapecorella保證“無論如何，我們將在仍然符合政治雄心的時間交付，即在明年完成這兩個支柱的規則。”

As part of that work, the OECD is carrying out what it describes as a “rolling consultation” on draft model rules for pillar 1 as countries race to finalize the two-pillar tax reform plan. So far, the consultations have covered amount A’s scope, revenue sourcing and nexus rules, tax base determination rules, an extractives carveout, and a financial services exemption. Future consultations will focus on issues like double taxation relief under amount A and a marketing and distribution profits safe harbor.

作為這項工作的一部分，隨著各轄區競相敲定雙支柱稅制改革計劃，OECD正在就支柱一的立法模板草案進行其所謂的“滾動磋商”。到目前為止，磋商已涵蓋金額A的適用范圍、收入來源和聯結度規則、稅基確定規則、采掘業排除和受監管金融服務業排除。未來的磋商將集中在金額A下的消除雙重征稅以及營銷和分銷利潤安全港等問題上。

Business stakeholders have also asked for a chance to comment on the full set of pillar 1 rules, and the United States wants businesses to have this opportunity.

企業利益相關者也要求有機會評論全套支一柱規則，美國希望企業有這個機會。

“We need to respond to the needs of the United States,” Lapecorella said at the symposium. She said the inclusive framework is working “full steam to complete the work and to deliver an output that is as solid as possible, in order to engage in a consultation with all the stakeholders.”

“我們需要回應美國的需求，”Lapecorella在研討會上說。她說，包容性框架正在“全力以赴，以完成工作并盡可能提供可靠的成果，以便與所有利益相關者進行磋商。”

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