國別報告實施指南：BEPS 第13項行動計劃

Introduction

引言

All OECD and G20 countries have committed to implementing country by country (CbC) reporting, as set out in the Action 13 Report “Transfer Pricing Documentation and Country-by-Country Reporting”. Recognising the significant benefits that CbC reporting can offer a tax administration in undertaking high level risk assessment of transfer pricing and other tax risks, a number of other countries have also committed to implementing CbC reporting, including developing countries.

所有 OECD 及 G20成員國一致承諾將落實在第13項行動計劃報告《轉讓定價文檔和國別報告》中規定的國別報告機制。鑒于國別報告在稅務機關對轉讓定價及其他稅收風險進行風險評估中發揮的重要作用，包括發展中國家在內的其他國家也紛紛承諾實施國別報告機制。

Countries have agreed that implementing CbC reporting is a key priority in addressing BEPS risks, and the Action 13 Report recommended that reporting take place with respect to fiscal periods commencing from 1 January 2016. Swift progress is being made in order to meet this timeline, including the introduction of domestic legal frameworks and the entry into competent authority agreements for the international exchange of CbC reports. MNE Groups are likewise making preparations for CbC reporting, and dialogue between governments and business is a critical aspect of ensuring that CbC reporting is implemented consistently across the globe. Consistent implementation will not only ensure a level playing field, but also provide certainty for taxpayers and improve the ability of tax administrations to use CbC reports in their risk assessment work.

實行國別報告制度作為解決利潤侵蝕和稅基轉移風險的首要任務，各國對此已經達成一致。第13項行動計劃報告中建議，國別報告制度應當自2016年1月1日起的財務年度開始施行。相關準備工作應當迅速推進以配合該時間表，包括國別報告相關制度的國內立法以及政府間協議的簽訂。與此同時，跨國企業集團也正在進行相應準備以應對國別報告的實施。另外，政府及企業之間的對話將成為確保國別報告在全球范圍內一致實施的重要因素。一致實施不僅可以確保公平的競爭環境，同時也為納稅人提供確定性，并增強稅務機關在其風險核定工作中使用國別報告的能力。

The OECD will continue to support the consistent and swift implementation of CbC reporting. Where questions of interpretation have arisen and would be best addressed through common public guidance, the OECD will endeavour to make this available.

OECD將一如既往地為國別報告的持續和迅速實施提供支持，以此確保公平的競爭環境。對于國別報告制度實施中產生的其他問題，OECD 將努力通過發布共同指南的方式予以解決。

The guidance below is intended to assist in this regard. This guidance covers the following issues:

· Transitional filing options for MNEs (“parent surrogate filing”).

· The application of CbC reporting to investment funds.

· The application of CbC reporting to partnerships.

· The impact of currency fluctuations on the agreed EUR 750 million filing threshold.

本指南所針對的問題涵蓋如下方面：

·跨國企業過渡期報送方式（“母公司替代報送”）。

·投資基金的國別報告應用指南。

·合伙企業的國別報告應用指南。

·匯率波動對既定跨國公司申報門檻（7.5億歐元）的影響。

 In addition, the OECD will provide information on country specific aspects of CbC implementation, including the effective dates of CbC legal frameworks, local filing and surrogate filing mechanisms, and identifying the agreements for exchange of CbC reports that are in effect. Given that CbC Reporting is one of the BEPS minimum standards, a peer review of the implementation of CbC reporting will be conducted to ensure that the implementation of jurisdictions’ domestic legal frameworks is timely and in accordance with the Action 13 Report.

另外，OECD 將提供具體國家國別報告制度落實情況的信息，包括國別法律報告法律框架的生效日期、本地報送及替代報送機制，并認定國別報告交換協定的生效。鑒于國別報告制度屬于BEPS項目的最低標準，將對國別報告制度落實情況進行同行評審，以確保一國或地區當地的法律已經被實施并已經遵循第13項行動計劃的要求。

 1. Can MNE Groups with an Ultimate Parent Entity resident in a jurisdiction whose CbC reporting legal framework is in effect for Reporting Periods later than 1 January 2016 voluntarily file the CbC report for fiscal periods commencing on or from 1 January 2016 in that jurisdiction? What is the impact of such filing on local filing obligations in other jurisdictions?

若跨國公司集團母國的國別報告國內立法在2016年1月1日之后生效，其跨國企業集團可否自2016年1月1日或此后開始的財務年度起，自愿報送國別報告？這對該國履行當地報送義務會產生何種影響？

 All OECD and G20 countries, as well as others, have committed to implementing the minimum standard of Country by Country (CbC) reporting agreed in the Action 13 Report. The Action 13 Report recommended that countries implement a legal requirement for CbC reporting with respect to MNEs’ fiscal periods commencing on or from 1 January 2016. At the same time, the Action 13 Report recognises that “some jurisdictions may need time to follow their particular domestic legislative process in order to make necessary adjustments to the law.” Where jurisdictions are implementing CbC Reporting but will not be able to implement with respect to the fiscal period commencing from 1 January 2016, this therefore gives rise to a transition issue. Where other jurisdictions introduce a local filing obligation (which is an option but not a requirement under the Action 13 minimum standard) and do not otherwise provide any transition relief to address this issue - which some countries have done recognising the differences in legislative processes as noted in the Report - there is a need to issue guidance as to the local filing obligations that may arise during such a period.

OECD和G20成員國及其他國家已承諾施行在第13項行動計劃中確定的國別報告最低標準。根據第13項行動計劃建議，各國自2016年1月1日或此后開始的財務年度起在，在法律中規定對跨國企業實行國別報告制度。與此同時，第13項行動計劃報告指出，“鑒于部分國家和地區的國內立法程序要求，還需要一段時間在法律上增加相關內容?！币殉兄Z實施國別報告制度的國家因故無法自2016年1月1日或之后開始的財務年度起開始實行，則會產生過渡期問題。有些國家引入了本地報送義務（根據第13項行動計劃的最低標準，此為選擇適用而非強制適用），則不需要提供過渡期規則解決該問題（這些國家承認報告中指出的立法進程與報告要求之間不同步）。鑒于在此期間可能產生的本地申報義務，有必要發布指南以供參考。

 In such situations, jurisdictions that will not be able to implement with respect to fiscal periods from 1 January 2016 may be able to accommodate voluntary filing for Ultimate Parent Entities resident in their jurisdiction. This would allow the Ultimate Parent Entities of an MNE Group resident in those jurisdictions to voluntarily file their CbC report for the fiscal periods commencing on or from 1 January 2016 in their jurisdiction of tax residence. This is referred to as “parent surrogate filing” because it is a form of surrogate filing, the framework for which is set out in the Action 13 Report. As such, parent surrogate filing does not alter the timelines or the minimum standard, and thus ensures the integrity of the agreement reached in the Action 13 Report.

在此情況下，自2016年1月1日的財務年度起，沒有實施國別報告制度的國家作為跨國公司的母國應當允許跨國公司進行自愿申報。這也意味著，跨國公司集團的母國可以在其居民國自愿報送其國別報告。這種模式由于具備替代報送的形式而被稱為“母公司替代報送”，其框架已在第13項行動計劃報告中予以規定。因此，母公司替代申報并不會改變相應的時間表或最低標準，以此確保第13項行動計劃中所達成協議的完整性。

Where surrogate filing (including parent surrogate filing) is available, it will mean that there are no local filing obligations for the particular MNE in any jurisdiction which otherwise would require local filing in which the MNE has a Constituent Entity (herein referred to as the Local Jurisdiction). This is subject to the following conditions:

適用替代報送（包括母公司替代報送）制度的前提是特定跨國企業在其他任何國家和地區都沒有當地報送義務，否則跨國企業持有成員實體的當地國會要求當地報送。當滿足下列情況時可適用替代報送：

1. the Ultimate Parent Entity has made available a CbC report conforming to the requirements of the Action 13 Report to the tax authority of its jurisdiction of tax residence, by the filing deadline (i.e. 12 months after the last day of the Reporting Fiscal Year of the MNE Group); and

1. 跨國公司最終控股企業已根據第13項行動計劃報告的要求，在報送截止日前（如跨國企業集團所報告的財務年度最后一天起的12個月后）向其居民國的稅務機關報送了國別報告；且

2. by the first filing deadline of the CbC report, the jurisdiction of tax residence of the Ultimate Parent Entity must have its laws in place to require CbC reporting (even if filing of a CbC report for the Reporting Fiscal Year in question is not required under those laws); and

2.在國別報告首次報送截止日前，最終控股企業的居民國必須施行國別報告制度相關的法律（即使根據該法律在報告的財務年度并不一定已經產生報送義務）；且

3. by the first filing deadline of the CbC report, a Qualifying Competent Authority Agreement must be in effect between the jurisdiction of tax residence of the Ultimate Parent Entity and the Local Jurisdiction[1]; and

3.在國別報告首次報送截止日前，跨國公司的最終控股企業所在居民國與跨國公司當地的所在國之間的政府間協議應當已經生效；且

4. the jurisdiction of tax residence of the Ultimate Parent Entity has not notified the Local Jurisdiction’s tax administration of aSystemic Failure; and

4.最終控股企業的居民國沒發現跨國公司當地稅務機關存在系統性失靈；且

5. the following notifications have been provided[2]:

5.提供下列告知書：

·the jurisdiction of tax residence of the Ultimate Parent Entity has been notified by the Ultimate Parent Entity, no later than [the last day of the Reporting Fiscal Year of such MNE Group]; and

·最終控股企業已經告知其稅收居民國，且告知時間不應晚于 [跨國企業集團報告所屬財務年度結束之日]；

· the Local Jurisdiction’s tax administration has been notified by a Constituent Entity of the MNE Group that is resident for tax purposes in the Local Jurisdiction that it is not the Ultimate Parent Entity nor the Surrogate Parent Entity, stating the identity and tax residence of the Reporting Entity, no later than [the last day of the Reporting Fiscal Year of such MNE Group].

·跨國企業集團的成員實體如果在當地構成居民企業，但既不是最終控股企業也不是母公司的代理人，應當告知其居民國稅務機關，其所報送的成員實體的身份及其所屬的稅收居民，且告知時間不應晚于 [跨國企業集團報告所屬財務年度結束之日]。

The following jurisdictions have confirmed they will have parent surrogate filing available consistent with the framework outlined above for Ultimate Parent Entities that are resident in their jurisdiction, with respect to fiscal periods commencing on or from 1 January 2016[3]:

·Japan

· Switzerland[4]

·United States

自2016年1月1日起，為保持與上述討論的法律框架一致，將采取母公司替代申報方式的國家包括：

·日本

·瑞士

·美國

2. How should the CbC reporting rules be applied to investment funds?

2. 投資基金如何適用國別報告準則？

As stated in paragraph 55 of the Action 13 Report, there is no general exemption for investment funds. Therefore, the governing principle to determine an MNE Group is to follow the accounting consolidation rules. For example, if the accounting rules instruct investment entities to not consolidate with investee companies (e.g. because the consolidated accounts for the investment entity should instead report fair value of the investment through profit and loss), then the investee companies should not form part of a Group or MNE Group (as defined in the model legislation) or be considered as Constituent Entities of an MNE Group. This principle applies even where the investment entity has a controlling interest in the investee company.

第13項行動計劃報告的第55段規定，對于國別報告制度，投資基金沒有一般性豁免。因此，跨國企業集團的判定標準原則上應當遵循會計中合并相關的規則。例如，根據會計準則，投資企業并不需要合并計算被投資公司（比如，因為投資實體的合并報表應當通過利潤和損失的計量來反映投資項目的公允價值），那么被投資公司不構成一個“集團”或成為跨國企業集團的一部分，或作為跨國企業集團的成員實體。這同樣適用于投資實體對被投資公司具有實際控制權的情形。。

On the other hand, if the accounting rules require an investment entity to consolidate with a subsidiary, such as where that subsidiary provides services that relate to the investment entity’s investment activities, then the subsidiary should be part of a Group and should be considered as a Constituent Entity of the MNE Group (if one exists).

另一方面，如果會計準則規定投資實體需將其子公司納入合并財務報表，比如子公司為投資實體的投資活動提供相應服務，則該子公司應當構成一個集團的一部分并作為跨國企業集團的成員實體（如果存在）。

It is still possible for a company, which is owned by an investment fund, to control other entities such that, in combination with these other entities, it forms an MNE Group. In this case, and if the MNE Group exceeds the revenue threshold, it would need to comply with the requirement to file a CbC report.

如果投資基金持有的公司能夠控制其他實體，并且與其他實體合并計算，則這些也構成了跨國企業集團。在這種情形下，如果該跨國企業集團合并財務報表中的總收入超過了申報標準，則需根據要求報送國別報告。

3. How should a partnership which is tax transparent and thus has no tax residency anywhere be included in the CbC report? How should a reverse hybrid partnership, which is tax transparent in its jurisdiction of organisation but consideredby a partner’s jurisdiction to be tax resident in its jurisdiction of organisation, be treated?

作為稅收透明體且在任何國家均不構成稅收居民的合伙企業應當如何反映在國別報告中？反向混合的合伙企業在企業注冊地被認定為稅收透明體，但合伙人居民國認為是該國的稅收居民，該如何處理？

The governing principle to determine an MNE Group is to follow the accounting consolidation rules. If the accounting consolidation rules apply to a partnership, then that partnership may be a Constituent Entity of an MNE group subject to CbC reporting.

跨國企業集團的判定標準原則上應當遵循會計的合并準則。如果一個合伙企業應當適用會計合并準則，那么該合伙企業將視為跨國企業集團的成員實體負有國別報告報送的相關義務。

For the purpose of completing the CbC report, if a partnership is not tax resident in any jurisdiction then the partnership’s items, to the extent not attributable to a permanent establishment, should be included in the line in table 1 of the CbC report for stateless entities. Any partners that are also Constituent Entities within the MNE Group should include their share of the partnership’s items in table 1 in their jurisdiction of tax residence.

為了完成國別報告，如果合伙企業在任何國家和地區均不構成稅收居民時，該合伙企業應當在國別報告表1中確認為無國籍實體，而不應當歸屬于常設機構。屬于跨國企業集團成員實體的合伙人應當將其合伙企業的份額計入表1中其相應的稅收居民國。

Table 2 of the CbC report should include a row for stateless entities, and a sub-row for each stateless entity including partnerships that do not have a tax residence - that is, the reporting for stateless entities should parallel the reporting for Constituent Entities that have a tax residence. For a partnership included in the stateless entity category, the field in table 2 for "tax jurisdiction of organisation or incorporation if different from tax jurisdiction of residence" should indicate the jurisdiction under whose laws the partnership is formed / organised.

國別報告的表2應當增加一行用以包括無國籍實體，同時增加子行以反映包括合伙企業在內的無稅收居民身份的無國籍實體。即無國籍實體的報送應當平行于屬于成員實體作為稅收居民的報送。屬于無國籍實體的合伙企業應當在表2中“成員實體注冊成立地（如不同于前述稅收居民國）”一欄表明其法律注冊地。

It may be advisable for the MNE to provide an explanation in the notes section of the report on the partnership structure and on the stateless entities. For instance, a note in the Additional Information section may indicate that a partnership’s “stateless income” is includable and taxable in the partner jurisdiction.

作為建議，跨國企業可以在報告的注釋中提供針對合伙企業架構及無國籍實體的解釋性說明。比如，在附加信息一節中說明合伙企業的“無稅收入”應當歸屬于合伙人居民國并且應稅。

Where a partnership is the Ultimate Parent Entity, for the purpose of determining where it is required to file the CbC report in its capacity as the Ultimate Parent Entity, the jurisdiction under whose laws the partnership is formed / organised will govern if there is no jurisdiction of tax residence.

為了確認合伙企業作為最終控股企業是否有義務按照要求報送國別報告，如果一個合伙企業是最終控股企業，如果其沒有稅收居民國，那么合伙企業的注冊/管理地將負責進行管理。

A permanent establishment of a partnership would be included in the CbC report in the same manner as any other permanent establishment.

合伙企業常設機構應當被納入國別報告中，其處理方法與其他類型常設機構一致。

4. If Country A is using a domestic currency equivalent of EUR 750 million for its filing threshold, Country B is using EUR 750 million for its filing threshold, and as a result of currency fluctuations Country A's threshold is in excess of EUR 750 million, can Country B impose its local filing requirement on a Constituent Entity of an MNE Group headquartered in Country A which is not filing a CbC report in Country A because its revenues, while in excess of EUR 750 million, are below the threshold in Country A?

4. 如果 A 國以與7.5億歐元等值的本國貨幣作為申報門檻，而 B 國以 7.5億歐元作為其申報門檻，由于匯率波動導致 A 國的申報門檻金額超過了7.5億歐元，B 國是否可以以該跨國企業集團整體收入超過了7.5億歐元為由，以向總部位于 A 國的跨國企業集團的成員實體要求進行本地報送，即使在此情況下由于未達到A國的申報門檻而沒有在 A 國報送國別報告？

As set out in the Action 13 Report, the agreed threshold is EUR 750 million or a near equivalent amount in domestic currency as of January 2015. Provided that the jurisdiction of the Ultimate Parent Entity has implemented a reporting threshold that is a near equivalent of EUR 750 million in domestic currency as it was at January 2015, an MNE Group that complies with this local threshold should not be exposed to local filing in any other jurisdiction that is using a threshold denominated in a different currency.

第13項行動計劃規定，自2015年起，達到7.5億歐元或基本等值的本地貨幣的跨國企業集團負有報送義務。假設最終控股企業在其稅收居民國在2015年1月時，遵循7.5億歐元等值本地貨幣的申報門檻，那么一個跨國企業集團將不采用其他貨幣計量的門檻決定是否應當履行當地報送義務。

There is no requirement for a jurisdiction using a threshold denominated other than in euros to periodically revise this in order to reflect currency fluctuations. The appropriateness of the EUR 750 million threshold (and near equivalent amounts in domestic currency as of January 2015) may be included in the review of the CbC reporting minimum standard to occur in 2020.

以歐元以外貨幣計算門檻的國家或地區無需定期修正以反映匯率波動。關于7.5億歐元（或與7.5億歐元基本等值的本地貨幣金額）門檻標準是否合理的問題會在2020年修訂國別報告最低標準時進行討論。

 [1] A necessary condition for having a Qualifying Competent Authority Agreement in effect is that there is also an International Agreement in effect between the jurisdiction of tax residence of the Ultimate Parent Entity and the Local Jurisdiction.

合格主管稅務機關協定生效的重要條件之一是在最終控制公司構居民企業的稅收管轄地與本地稅收管轄地間存在生效的國際協定。

[2] If the tax administration in the jurisdiction where the Ultimate Parent Entity or Constituent Entity (as applicable) is resident for tax purposes chooses not to require notifications or has not specified a procedure for providing such notifications, then this condition will not be relevant. Furthermore, where such notification is required, the square brackets included in this section reflect that it is at the discretion of the jurisdiction to choose the notification date most appropriate in its domestic circumstances, for example the date that would coincide with the date for filing of a CbC Report.

如果最終控制公司或成員實體（如適用）構成居民企業的稅收管轄地稅務機關沒有要求告知書，或沒有特定的程序提以供這樣的告知書，則該條件不具有相關性。另外，在要求告知書的情況下，本節中方括號內的內容表明稅收管轄地可根據自身利益自行選擇告知日期，比如選擇與報送國別報告日相同的日期。

[3] This list of jurisdictions is dynamic and will be updated.

所列稅收管轄地并不固定，日后將做更新。

[4] Contemplated in draft legislation currently under consultation - subject to approval by legislature.

草案中所提出的問題正在磋商中-還需立法通過。

（翻譯：吳明 校對：趙文祥 李敦峰）