GloBE示范规则常见问题解答（中英文对照）

翻译：思迈特财税国际税收服务团队

1. How will the global minimum tax rules ensure that MNEs pay a minimum level of tax on the income they earn in each jurisdiction?

1.GloBE规则将如何确保跨国企业为在每个辖区取得的收入缴纳最低税？

Countries that choose to introduce the GloBE rules have agreed to do so in a consistentand coordinated way. The inter-locking nature of the GloBE Rules means thattheir adoption by a critical mass of jurisdictions will be sufficient to ensurethat MNEs are required to pay the minimum level of tax on their profits arisingin each jurisdiction where they operate. The GloBE rules incorporate an agreedrule order together with backstop or secondary rules that apply if a countrywhere an MNE is based does not apply the primary rule. For instance, if the country where the MNE is headquartered does not subject the ultimate parententity of the MNE group to the primary income inclusion rule (or “IIR”),another parent entity in the group, further down in the ownership chain, must apply the IIR under the agreed rule order. If even this does not result in the income of the MNE Group being subject to tax at the 15% minimum tax rate, the further backstop of the “UTPR” kicks in, which ensures the payment of theminimum tax through a denial of deduction or similar mechanism in all the countries where the MNE has a presence. The interlocking nature of these rules therefore ensures that top-up tax will be collected in jurisdictions that have introduced the GloBE rules even where the MNE operates in or through other jurisdictions that have not implemented the rules.

选择引入GloBE规则的辖区已同意以一致和协调的方式进行。GloBE规则的联动性质意味着其将被大多数辖区采用，其将足以确保跨国企业必须为其经营所在的每个辖区产生的利润缴纳最低税。GloBE规则将商定的规则程序与补充或次要规则结合在一起，如果跨国企业所在的辖区不适用主要规则，则适用次要规则。例如，如果跨国企业总部所在辖区的最终控股实体不适用主要规则（收入纳入规则或IIR），则跨国集团中位于所有权链条下游的中间控股实体必须根据商定的规则程序适用IIR，若跨国企业集团的收入仍然没有达到按15%的最低税率征税的标准，则补充规则（低税支付规则或UTPR）将进一步支持和发挥作用，确保通过不能税前扣除的方式或类似机制在跨国企业所在的所有辖区缴纳最低税款。因此，即使跨国企业在其他辖区或通过未实施该规则的辖区运营时，这些规则的联动性质确保了在引入GloBE规则的辖区征收补足税。

While countries are not required to adopt the GloBE rules, jurisdictions that adopt the GloBE rules will apply an effective tax rate test using a common tax base and a common definition of covered taxes to determine whether an MNE is subjectto an effective tax rate below the agreed minimum rate of 15% in any jurisdiction where it operates. Having a common, consistent effective tax ratetest as the foundation of the global minimum tax rules ensures a level playingfield and puts a floor under tax competition.

虽然不要求所有的辖区都采用GloBE规则，但采用GloBE规则的辖区将使用通用税基和涵盖税种的通用定义进行有效税率测试，以确定跨国企业在其运营的任何辖区的有效税率是否低于商定为15%的最低税率。通用且一致的有效税率测试是作为GloBE规则的基础，其可确保公平竞争并为税收竞争划定底线。

2.What are the benefits of the global minimum tax rules for IF members and what will be the impact on developing countries?

2. GloBE规则对包容性框架成员有什么好处，对发展中国家有什么影响？

Witha minimum effective tax rate of 15%, the GloBE rules are expected to generate around USD 150 billion in additional global tax revenues per year. This includes not only the revenues expected from the application of the rules themselves, but also additional corporate income tax revenues expected from the resulting reduction in profit shifting activity as a consequence of introducing the rules. A jurisdictional effective tax rate of 15% is a big step up from the historically often very low rates on foreign source income of MNEs.

GloBE规则的最低有效税率为15%，预计每年会在全球产生约1,500亿美元的额外税收，这不仅包括因应用该规则本身而产生的预期收入，还包括因引入该规则而导致利润转移活动减少而预期产生的额外企业所得税收入。跨国企业境外来源收入历来采用非常低的税率，规定一个辖区15%的有效税率是一大进步。

The GloBE rules acknowledge the calls from developing countries for more transparent, mechanical, predictable rules to level the playing field and reduce the incentive for MNEs to shift profits out of developing countries. The GloBE rules are expected to reduce pressure on governments to offer waste fultax incentives and tax holidays, while still providing a carve-out for certain income that arises from real substance. In addition to this, developing countries are expected to be able to further protect their tax base through the application of a treaty based Subject to Tax Rule (STTR) which will allow countries to retain their taxing right, which they may have otherwise ceded under a tax treaty, on certain payments made to related parties abroad which often pose BEPS risks, such as interest and royalties.

GloBE规则认可发展中国家呼吁制定更透明、更具机制性的、可预测的规则，以利于公平竞争，并减少跨国企业将利润转移出发展中国家的动机。GloBE规则预计将减轻发展中国家政府提供浪费性税收优惠和免税期的压力，同时该规则还对实质经营活动的固定回报给予一定的扣除。除此之外，预计发展中国家将能够通过适用基于税收协定的应税规则来进一步保护其税基，应税规则允许各辖区保留其根据税收协定可能已经放弃的税权，对向境外关联方支付的某些经常构成BEPS风险的款项（如利息和特许权使用费）保留征税权利。

3.Are countries required to adopt the global minimum tax rules, what happens if they don't?

3.各辖区是否必须采用全球最低税规则，如果不采用会怎样？

The GloBE rules are not mandatory but have been agreed as a “common approach”. This means that jurisdictions are not required to adopt the GloBE rules, but if they choose to do so, they agree to implement and administer them in a way that is consistent with the agreed outcomes set out under those rules. Even if they do not implement the rules, agreement on a common approach means that one jurisdiction accepts the application of the GloBE Rules by another in respect of MNEs operating in its jurisdiction.

GloBE规则不是强制性的，但已被商定为“通用方法”。这意味着各辖区不需要适用GloBE规则，但如果其选择适用，就相当于同意以与这些规则规定的已成共识的结果一致的方式，来实施和管理这些规则。即使其不执行这些规则，就共同方法达成共识也意味着一个辖区接受另一个辖区在对其管辖范围内运营的跨国公司适用GloBE规则。

4.Has the IF consulted with business and other stakeholders on the design of the global minimum tax rules?

4.包容性框架是否就全球最低税规则的设计咨询了企业和其他利益相关者？

There have been public consultations on both Pillars One and Two since the launch ofthe digital economy project in 2019. An initial public consultation on the key aspects of Pillar Two took place in March 2019 following the release of apolicy note by the Inclusive Framework members in January 2019. A second public consultation took place in December 2019 after the release of the Programme of Work in May 2019. This second consultation focused on the design of the taxbase and the use of financial accounts. The Blueprint on Pillar Two, which wasd eveloped following this consultation, addressed all the key technical aspects of the design of the GloBE rules. The Blueprint was released in October 2020,and a third public consultation took place in January 2021 to discuss the Blueprint. The input provided by stakeholders on the blueprint informed the discussions that were held throughout this year in developing the GloBE Model Rules.

自2019年数字经济项目启动以来，已经就支柱一和支柱二进行了公众咨询。2019年1月包容性框架成员发布政策说明后，于2019年3月就支柱二的关键方面进行了初步公众咨询。在2019年5月发布工作计划后，于2019年12月进行了第二次公众咨询。第二次咨询的重点是税基的设计和金融账户的使用。在此次咨询之后制定的支柱二蓝图在从所有关键技术层面解决了GloBE规则设计。该蓝图于2020年10月发布，并于2021年1月进行了第三次公众咨询以讨论该蓝图。利益相关者就蓝图提供的意见为今年全年在制定“GloBE示范规则”过程中举行的讨论提供了信息。

Inaddition to these consultations, there has been direct consultation with stakeholders, including civil society, in relation to particular aspects of the design of the rules. Also, the work has benefitted from ongoing input and engagement with a Business Advisory Group set up by the OECD’s Business and Industry Advisory Committee (BIAC).

除了前述咨询之外，还与包括民间团体在内的利益相关者就规则设计的特定方面进行了直接咨询。此外，该项工作得益于与OECD工商咨询委员会（BIAC）设立的商业咨询小组（Business Advisory Group）的持续投入和参与。

5. Which MNEs are in scope of the global minimum tax rules?

5.哪些跨国企业纳入全球最低税规则范围之内？

The GloBE Model rules will apply to MNEs that have consolidated revenues of EUR 750 million in at least two out of the last four years. This revenue threshold is broadly similar to that used for Country by Country Reporting (CbCR purposes),and is estimated to cover over 90% of the global corporate income tax base.Government entities, international organisations, non-profit organisations,pension funds or investment funds that are ultimate parent entities of an MNEGroup (and certain holding vehicles of such entities) are excluded entitiesthat are not subject to the GloBE Rules, but this exclusion does not affect the MNE Group owned by such entities, which will remain in scope of the GloBE rules if the group as a whole otherwise meets the consolidated revenue threshold.

GloBE规则将适用于在过去四年中至少有两年的合并收入达到7.5亿欧元的跨国企业。该收入门槛与国别报告门槛大致相似，估计将涵盖全球企业所得税税基的90%以上。作为跨国企业集团的最终控股实体（以及此类实体的某些控股载体）的政府实体、国际组织、非营利组织、养老基金或投资基金不受GloBE规则的约束，但这种排除并不适用于此类实体拥有的跨国企业集团，如果该集团作为一个整体符合合并收入门槛，则该集团仍将被纳入GloBE规则范围之内。

6. Is the minimum tax rate of 15% high enough?

6.15%的最低税率足够高吗？

The GloBE rules are based on an effective tax rate. While headline corporate income tax rates are higher than 15% in many jurisdictions, MNEs often have an effective tax rate on that income that is significantly lower than the headline rate as a result of deductions, exclusions and credits provided under locallaw. Furthermore the exemptions (or indefinite deferral) provided to firms forforeign income, combined with the ability of MNEs to structure their offshore arrangements in a way that limits their exposure to foreign taxes, means that an MNE’s effective tax rate on foreign income can be much lower than 15% and may even be close to zero in some cases. The GloBE rules will ensure that foreign income will be taxed at an effective rate of at least 15%, restoring a level playing field and eliminating the need for countries to offer very low tax rates in order to compete for inbound investment.

GloBE规则是基于有效税率的。虽然许多辖区的整体企业所得税税率高于15%，但由于当地法律规定的扣除、减免和抵免，很多跨国企业的企业所得税有效税率通常明显低于当地的整体税率。此外，对于境外收入提供的豁免（或无限期延期），再加上跨国企业以构建其离岸安排方式，减少其缴纳境外税款的能力，就意味着跨国企业境外收入的有效税率可能远远低于15%，在某些情况下甚至可能接近于零。GloBE规则将确保以至少15%的有效税率对境外收入征税，从而恢复公平竞争环境，并消除各国为争夺入境投资而提供极低税率的需要。

7.What role does the substance carve-out play in the global minimum tax calculation? What is the likely impact on investment incentives?

7.公式化经济实质排除在全球最低税计算中起什么作用？对投资激励的可能影响是什么？

The substance carve-out excludes from the GloBE tax base a certain amount of income calculated by reference to a fixed return on assets and payroll expenses ineach jurisdiction. The amount of this substance-based income exclusion is equalto the sum of (i) 5% of the carrying value of tangible assets located in thejurisdiction and (ii) 5% of the payroll costs for employees that performactivities in the jurisdiction. The GloBE rules also provide for a 10-yeartransition period in recognition of the potential impact of the GloBE rules onexisting incentives and existing investment. The Transition Period starts witha 10% carve-out for payroll costs and 8% carve-out for tangible assets, withthese carve-out percentages declining to 5% over time.

公式化经济实质排除（即实质经营活动固定回报的扣除）的金额是根据每个辖区有形资产和人员工资产生的固定回报计算的一个收入金额。该金额为(i)位于该辖区的有形资产账面价值的5%及(ii)在该辖区开展实质经营活动的人员工资成本的5%之总和。GloBE规则还规定了10年的过渡期，以承认GloBE规则对现有激励措施和现有投资的潜在影响。过渡期从人员工资的10%排除比例和有形资产的8%排除比例开始，随着时间的推移，这些排除比例下降到5%。

A substance carve-out based on assets and payroll costs allows a jurisdiction tocontinue to offer tax incentives that reduce taxes on routine returns frominvestment in substantive activities, without triggering additional GloBE top-up tax. Given the carve-out covers investment in both tangible assets and payroll it will have broad application to a wide range of different industries.

公式化经济实质排除即允许各辖区继续提供税收优惠，减少对实质性活动投资的常规回报的税收，而不会触发额外的GloBE补足税。鉴于公式化经济实质排除涵盖了有形资产和人员工资，其将广泛应用于不同行业。

8.Are there mechanisms to address timing differences?

8.是否有解决时间差异的机制？

Income or loss may be recognised in a different year for financial accounting and tax.Given that the GloBE rules rely on the financial accounts for calculating thetax base, special rules are needed to adjust for fluctuations in the effectivetax rate that are attributable to these timing differences. MNEs already use deferred tax accounting principles to track differences between financial accounting and local tax in the timing in the recognition of income andexpenses. The GloBE rules leverage these deferred tax accounting mechanisms to adjust for timing differences under GloBE.

收入或亏损可能会在会计核算和税收的不同年度确认。鉴于GloBE规则依赖于会计核算来计算税基，因此需要特殊规则来调整因这些时间差异导致的有效税率的波动。跨国企业已经使用递延所得税的会计原则来跟踪会计核算和当地税法在确认收入和费用的时间上的差异。GloBE规则利用这些递延所得税会计核算机制来调整GloBE下的时间差异。

When an item of income is recognised for GloBE purposes before it is recognised forlocal tax purposes, credit is given at the minimum rate for the tax that willbe paid in the future with respect to such income (i.e., a deferred taxliability). Because credit is given for tax to be paid in the future, thetiming difference does not give rise to minimum tax. The GloBE deferred taxaccounting mechanism incorporates a number of limitations on the use ofdeferred tax accounting that are designed to protect the integrity of theoutcomes under the GloBE rules.

当一项收入在作为当地应税收入确认之前，已作为GloBE目的而确认时，就该收入未来将支付的税款（即递延所得税负债），按最低税率给予抵免。因为在未来缴纳的税款是给予抵免的，所以时间差异并不会导致最低税的产生。GloBE递延所得税会计机制对递延所得税会计的使用进行了一些限制，其旨在保护GloBE规则下结果的完整性。

9.What are the limitations and adjustments on the use of deferred tax accounting?

9.使用递延所得税会计方法解决时间差异问题时，有哪些局限和调整？

The application of the deferred tax accounting approach under the GloBE rules incorporates a number of safe guards designed to ensure that this approach neutralises only temporary differences between tax and book, and that credit isonly given for tax that will be paid within an appropriate time frame. Thedeferred tax accounting approach under the GloBE rules starts with the totalamount of deferred tax adjustments for the year as reported in the financialaccounts of the group entity and then makes three key adjustments:

在GloBE规则下，运用递延所得税会计方法包含许多保障措施，其旨在确保这种方法仅抵消税会之间的暂时性差异，并且仅对将在适当时间范围内支付的税款给予抵免。根据GloBE规则，递延所得税会计方法从集团实体会计报告的当年递延所得税总额开始，然后进行三个关键调整：

•It removes deferred tax items that reflect management’s views on future outcomes (such as changes invaluation of tax losses and uncertain tax positions);

•It excludes deferred tax on items that are not included within the GloBE tax base – this includes requiring an immediate adjustment for tax losses that result from non-economic deductions.

•It caps the accrued deferred tax assets and liabilities at the minimum rate in order to ensure a credit for deferred taxes only provides shelter for the corresponding timing difference and cannot be used to generate extra credit under the rules;

•剔除了反映管理层对未来预测的递延所得税项目（例如，税收损失估值的变化和不确定的税收状况）。

•排除了不在GloBE税基中的递延所得税，这包括要求立即调整因非经济扣除而导致的税收损失。

•以最低税率限制应计递延所得税资产和负债，以确保递延所得税的抵免仅为时间差异，并且不能用于根据规则产生额外抵免。

Further the deferred tax accounting approach incorporates a recapture rule that limits allowable timing differences under this approach to five years. This recapturerule requires a deferred tax liability to be reversed to the extent it is notpaid within five years from when it was originally creditable under GloBE. Thefive-year recapture rule does not apply to certain deferred tax liabilities that relate to particular long-term items recognised as requiring an exceptionon policy grounds. Items that are not subject to the five year recapture rule include cost recovery allowances on tangible assets, R&D expenses and fairvalue accounting on unrealised gains.

此外，递延所得税会计方法纳入了一项转回规则（recapture rule），该规则将这种方法下允许的时间差异限制在五年内。该规则要求递延所得税负债需在最初根据GloBE规则计提时起五年内未支付的范围内转回。这项规则不适用于某些与特定的长期项目有关，并且被确认为基于政策原因需要被排除在外的递延所得税负债，不受五年转回规则约束的科目包括有形资产的成本确认备抵科目、研发费用和未实现收益的公允价值会计科目。

Finally the GloBE rules also incorporate an alternative mechanism, primarily intended for MNEs that incur losses in low tax jurisdictions, that allows for acarry-forward of those losses in the form of a deemed tax asset that is pricedat the minimum rate.

最后，GloBE规则还纳入了一种替代机制，主要针对在低税辖区亏损的跨国企业，该机制允许以最低税率，以视同递延所得税资产的形式弥补这些亏损。

10.Do the global minimum tax rules provide any allowance for losses incurred in a period prior to the introduction of the rules?

10.全球最低税收规则是否规定了在实施规则之前发生的损失可以弥补？

The GloBE rules provide a transition rule to take into account losses that have been incurred prior to the effective date of the rules. To the extent MNEs have tax attributes resulting from tax losses reflected in their financial accounts,such attributes may generally be carried-forward into the global minimum tax regime and may be used in future years to offset income. This ensures that inappropriate outcomes do not occur where by minimum tax is charged simply because a MNE is using an attribute that arose as a result of a tax loss priorto the effective date of the global minimum tax rules.

GloBE规则提供了一个过渡规则，以考虑在规则生效日之前发生的损失。如果跨国企业具有因会计中反映的税收损失而产生的税收属性，则这些属性通常可以结转到全球最低税收制度中，并可能在未来几年用于抵消收入。这确保不会发生不适当的结果，即仅仅因为跨国企业使用在全球最低税收规则生效日期之前因税收损失而产生的属性而收取最低税收。

11.What are the expected administrative and compliance costs resulting from the introduction of the global minimum tax rules?

11.引入全球最低税收规则会产生哪些预期的征管与遵从成本？

The GloBE rules have been designed with the objective of minimising cost and complexity for both tax authorities and taxpayers within the context of the tax policy objectives of Pillar Two. The drive for simplicity has informed a number of design choices including:

GloBE规则设计目的是在支柱二的税收政策目标的背景下，将税务机关和纳税人的遵从成本和复杂程度降至最低。对简单性的追求影响了许多设计选择，包括：

•The use of Country-by-Country reporting (CbCR) style thresholds and definitions for determining scope.

•The reliance on entity level financial information and the use of parent financial accounting standards, with essentially no book-to-book and limited book-to-tax adjustments.

•Use of deferred tax accounting to address timing differences, including transitional rules based on existing tax accounting.

•A de minimis exclusionfor operations in a jurisdiction that are below EUR 1 million in income and EUR10 million in revenues.

•The use of the IIR as the primary rule with the UTPR acting as a backstop, which is largely driven by simplicity and lower compliance costs.

•The use of bright line and mechanical tests such as those used for the substance based carve-out and the allocation key for the UTPR.

•使用国别报告的门槛和定义来确定范围。

•依赖实体层面的财务信息和使用母公司财务会计准则，做到基本上没有账面对账面的调整，且账面对税收的调整也有限。

•使用递延所得税会计方法来解决时间差异问题，包括基于现有税务会计的过渡规则。

•排除所得低于100万欧元和收入低于1000万欧元辖区内的经营实体。

•使用IIR作为主要规则，UTPR作为辅助规则，这在很大程度上是由简单性和较低的遵从成本驱动的。

•使用明线测试（bright line test）和机械测试（mechanical test），例如公式化经济实质排除和UTPR的分配因子。

In addition, the forth coming Implementation Framework will include additional administrative guidance with respect to filing obligations. Safe harbours maybe developed to help mitigate compliance burdens for MNEs.

此外，即将出台的实施框架将包括关于申报义务的征管指南。可能建立安全港规则，以帮助减轻跨国企业的合规负担。

12.How do the rules ensure that there are co-ordinated outcomes and avoid the risk of over-taxation?

12.GloBE规则如何确保其是多方协调的结果并避免过度征税的风险？

The GloBE Rules are a coordinated system of interlocking rules that are intended to be adopted by jurisdictions in the form of a common approach. However, not all countries can apply their rules at the same time with respect to the same item of low-taxed income. To eliminate the risk of over- taxation under the GloBE Rules, priority rules apply which ensure that the global minimum tax rules are deactivated in situations where the low-taxed income is already subject to the minimum tax some where else. In addition, the GloBE Rules ensure that all of the jurisdictions that are implementing the rules have the same starting point about both the rules and their interpretation. The Inclusive Framework will also ensure that the rules actually operate in a co-ordinated manner as countries move into the implementation phase. The work on addressing co-ordination will form part of the GloBE Implementation Framework, which may include multilateral reviews that assess whether the GloBE Rules implemented in a jurisdiction are consistent with the Model GloBE Rules.

GloBE规则是一个联动规则的协调系统，其旨在由各辖区以共同方法的形式采用。但是，并非所有辖区都可以同时对同一项低税收入适用该规则。为了消除GloBE规则下过度征税的风险，优先权规则的适用确保在低税收入已经在其他辖区缴纳最低税的情况下，全球最低税收规则不再适用。此外，GloBE规则确保所有实施该规则的辖区在规则及其解释方面具有相同的起点。包容性框架还将确保随着各辖区进入实施阶段，这些规则实际上以协调的方式运作。关于协调的工作将构成GloBE规则实施框架的一部分，该框架可能包括多边审查，以评估在一个辖区实施的GloBE规则是否与GloBE示范规则一致。

13.Do these rules require countries to introduce top-up taxes on their own taxpayers?

13.GloBE规则是否要求各国对本国纳税人征收补足税？

Countries that adopt the GloBE rules are not required to introduce domestic top-up taxes on their own resident taxpayers, but may choose to do so. To the extent acountry chooses to implement a qualified domestic minimum tax, such tax will reduce the amount of top-up tax that may otherwise be applicable under the GloBE Rules and payable in another jurisdiction. For example, if top-up tax of100 is due with respect to a jurisdiction under the GloBE Rules, but suchjurisdiction imposes its own qualified domestic minimum tax of 100, there will be no incremental top-up tax due under the GloBE Rules. This crediting of aqualified domestic minimum top-up tax against a top-up tax liability under the GloBE preserves the primary taxing rights for the jurisdiction where the incomearises.

采用GloBE规则的国家不需要对其本国居民纳税人征收国内补足税，但也可以选择这样做。如果一个国家选择实施合格的国内最低税，该税将可以减除在另一个适用GloBE规则的辖区所需支付的补足税。例如，如果某个辖区根据GloBE规则征收100元的补足税，但该辖区已征收合格的国内最低税100元，则根据GloBE规则，这将不会产生应缴纳的增量补足税。将符合条件的国内最低补足税抵免GloBE规定的补足税义务，保护了收入产生所在辖区的优先征税权。

14.Do the global minimum tax rules apply on top of other rules, like CFC rules? Won’t that lead to double taxation?

14.全球最低税规则是否适用于其他规则，如受控外国企业规则？这不会导致双重征税吗？

Because the GloBE Rules operate as a minimum tax, the rules are complimentary to existing corporate tax rules, such as CFC regimes. Taxes paid on income arisingin a jurisdiction, including under CFC regimes, is taken into account for purposes of computing the effective tax rate in a jurisdiction. To the extent tax is paid at or above the minimum rate as a result of existing rules,including CFC rules, no additional tax is due under Pillar Two.

由于GloBE规则是作为最低税运作的，因此这些规则是对现有公司税收规则，例如受控外国企业（CFC）制度的补充。在计算一个辖区的有效税率时，应考虑在该辖区产生的收入所支付的税款，包括在CFC制度下支付的税款。如果根据现有规则，包括CFC规则，按照或高于最低税率缴纳了税款，则在支柱二下无需缴纳额外税款。

15.How is the GILTI co-existence referred to in the IF October Statement intended to be achieved?

15.包容性框架10月声明中提到的，与全球无形资产低税收入共同存在（GILTI co-existence）打算如何实现？

GILTI co-existence will be considered in the new year. Changes to the GILTI rules asthe result of US legislation, such as the Build Back Better Act, will be incorporated into this process to the extent those changes are enacted.

这将会在新年后重新考虑。由于美国的其他立法可能会改变全球无形资产低税收入规则，例如《重建更好未来法案》（Build Back Better Act），将在此更改生效后纳入重新考虑的流程。

16.What are the next steps under Pillar Two?

16.支柱二下的下一步是什么呢？

Commentary to the GloBE Rules will be released in early 2022 and will provide guidance on the interpretation of the global minimum tax rules.

GloBE规则的相关评论将再在2022年年初发布，届时也将会有相应指南来解读全球最低税规则。

Stakeholder input will also be sought in the development of the GloBE Implementation Framework that will facilitate the co-ordination and administration of the global minimum tax rules. As provided in the detailed implementation plan attached to the statement released in October 2021, this work will focus on agreed administrative procedures (e.g. detailed filing obligations,multilateral review processes) and the possible use of safe-harbours to facilitate both compliance by MNEs and administration by tax authorities. The work on the Implementation Framework will be finalised by the end of 2022.

在GloBE实施框架的制定过程中，也将寻求利益相关者的意见，这将促进全球最低税规则的协调和管理。正如2021年10月发布的声明所附的详细实施计划所规定的那样，这项工作将侧重于已达成共识的行政程序（例如详细的申报义务、多边审查程序）以及可能使用安全港规则来促进跨国企业的合规性和税务机关的征管。实施框架的工作将于2022年底完成。

Further more,a model treaty provision to give effect to the Subject To Tax Rule (“STTR”)under Pillar Two will be developed and the model treaty provision will be supplemented by commentary that explains the purpose and the operation of the STTR. A multilateral instrument will be developed by the IF by mid-2022 to facilitate the swift and consistent implementation of the STTR in relevant bilateral treaties.

此外，还将制定实施支柱二下的应税规则的示范协定条款，用来解释应税规则的目的和运作的评论将会用来补充该示范协定条款。包容性框架将在2022年年中之前制定一项多边工具，以促使应税规则在相关双边协定中的转换和在实施中保持一致性。

Public consultations will be held on the Implementation Framework in February and on the STTR in March 2022.

实施框架和STTR将分别在2022年2月和3月进行公众咨询。

特别提醒，非官方译本，如有不同理解，请以英文版为准。