南非将实施OECD/G20双支柱解决方案

编译：思迈特财税国际税收服务团队

南非财政部长在向议会提交2022-2023年预算时宣布：为了应对经济数字化带来的税收挑战，一旦双支柱解决方案根据南非当地情况确定下来，其将引入立法修正案以实施此解决方案。同时，南非政府还提出了以下变化：

1）引入国内法律框架，规定充分利用与其他税务机关的联合审计，以改善根据国际协定有效交换信息；

2）审查临时税收制度，通过要求所有资产超过5000万南非兰特的临时纳税人在2023年纳税申报表中按市场价值申报特定资产和负债，以协助发现存在无法解释的财富的违规或欺诈行为；

3）明确有关受控外国公司（CFC）的特许权使用费的推定规定，阐明根据CFC规则被视为收入的混合权益工具金额的处理以及将外国集体投资计划中的参与性利益排除在外国股息的定义之外。

了解详情，请查阅以下NEWS

NEWS：South Africa to Implement OECD/G20 Two-Pillar Solution

Source：South African Ministry of Finance official website        Author：Lutando Mvovo

The South African government has announced that it will introduce legislative amendments to implement the OECD/G20 two–pillar solution to address the tax challenges arising from the digitalization of the economy once the framework has been finalised and translated into local context (see OECD-1, News 12 July 2021 for previous reporting on the two-pillar solution). This was announced by the Minister of Finance as he presented the 2022-2023 Budget to Parliament.

In addition, the government has also proposed other changes as follows:

introducing a domestic legal framework to make provision for full use of joint audits with other tax administrations in order to improve the effective exchange of information under international agreements;

reviewing the provisional tax system to assist with the detection of non‐compliance or fraud through the existence of unexplained wealth by requiring that all provisional taxpayers with assets above ZAR 50 million declare specified assets and liabilities at market values in their 2023 tax returns;

clarifying the deeming provisions in respect of royalties derived by controlled foreign companies (CFC);

clarifying the treatment of amounts from hybrid equity instruments deemed to be income under CFC rules; and

clarifying the exclusion of participatory interests in foreign collective investment schemes from the definition of foreign dividend.

The Budget for 2022-2023 was presented to Parliament by the Minister of Finance on 23 February 2022.

Further details of the Budget will be reported subsequently.