英国皇家属地发布关于合伙企业应用经济实质规则的联合指南（中英文对照）
来源：信托及房地产从业者协会
翻译：思迈特财税国际税收服务团队
Crown Dependencies issue joint guidance oneconomic substance rules for partnerships
英国皇家属地发布关于合伙企业应用经济实质规则的联合指南
Joint guidance from the Crown Dependency Governments of Jersey, Guernsey and the Isle of Man on the application of economic substance requirements to partnerships under the EU Code of Conduct Group (Business Taxation)'s rule that partnerships must discourage the setting up of shell entities, such as holding companies with passive income, in offshore jurisdictions, for accounting periods starting on or after 1 January 2022. The new guidance clarifies points such as the identity of the governing body, place of effective management, and exemptions,. The most complex is the issue of place of effective management, which determines the partnership's jurisdiction of residence. Businesses should be taking steps now to checkwhether or not they are in-scope of the economic substance requirements, and if so, to ensure that they can readily comply.
英国皇家属地泽西岛、根西岛和马恩岛政府，根据欧盟行为准则组织(商业税收)的规定发布的，关于对合伙企业应用经济实质规则的联合指南，合伙企业不应在自2022年1月1日起或之后的会计期间设立空壳实体，例如，在境外司法管辖区设立控股存在消极收入的公司。新指南澄清了管理机构的身份、有效管理地点和豁免等问题。最复杂的是有效管理地点问题，这决定了合伙企业居民身份的归属。企业现在应该采取措施检查其是否在经济实质要求的范围内，如是，则其应确保自身已准备好遵从。
A. Governing body
A. 管理机构
Partnerships will be required to demonstrate that the relevant activity is directed and managed by its “governing body” inthe Islands. The governing body is the person or group of persons responsible for making the partnership’s strategic and management decisions, i.e. it has the general supervision of the affairs of the relevant partnership. If that person or group is not able to be identified, then all of the partners in the partnership will be deemed the governing body.
合伙企业须表明相关活动是由其在英国皇家属地的"管理机构"指导和管理的。管理机构是负责制定合伙企业战略和管理决定的个人或团体，即对相关合伙企业的事务进行全面监督。如果无法确定该个人或该团体的身份，则该合伙企业中的所有合伙人都将被视为管理机构。
a) For alimited partnership, the governing body will be considered to be the board of directors of the body corporate which is the general partner.
b) For alimited liability partnership, the governing body will be its management committee or team (however constituted) as mandated pursuant to its partnership agreement.
c) For ageneral partnership, it will be necessary to have regard for the facts and circumstances of that partnership and its partnership agreement to determine what is the governing body. For example, the partnership may have mandated agroup of “senior” partners that are a kin to a management committee that for this purpose are considered to be the governing body. In other circumstances,all partners in the partnership may be considered the governing body.
d) For alimited liability company managed by its members, the governing body will be those members; for a limited liability company that has vested its management in another person, the governing body will be that person(s)
1) 对于有限合伙企业（LP），管理机构应是普通合伙人的董事会。
2) 对于有限责任合伙企业（LLP），其管理机构应是根据企业章程或合伙协议授权成立的管理委员会或团队(无论是如何组成的类似机构)。
3) 对于普通合伙企业（GP），有必要考虑到该合伙企业的事实和情况及其合伙协议，以确定管理机构。例如，合伙企业可能授权了数名“高级”合伙人，这些合伙人类似于管理委员会，因此被认为是管理机构。在其他情况下，合伙企业中的所有合伙人都可以被视为管理机构。
4) 对于由其成员管理的有限责任公司（LLC），其管理机构为所有成员；如有限责任公司已将其管理权授予另一人，则该人将成为管理机构。
B. The“Place of Effective Management” Test
B. “有效管理地点”测试
Generally, the Islands’legislation treats a partnership as resident for purposes of the economic substance rules either if it is legally formed in the Island and its place of effective management is not elsewhere, or if it is foreign-formed but has its place of effective management in the Island. In essence, a core question being examined is: where is the place that true control and management of the entity occur in conducting its business? The intent is to as certain where the entity is actually managed.
一般而言，根据英国皇家属地法规，将一个合伙企业根据经济实质规则将其视为居民，无非是该企业在属地合法成立而其有效管理地点也在该属地，或该企业是在外国成立，但其有效管理地点在该属地。从本质上讲，被检验的核心问题是：真正控制和管理的实体在哪里开展业务？其目的是确定该实体的实际管理地点。
Example 1
Facts
Limited Partnership JK LP was established and is registered in the Island. It has a single General Partner, LM Inc., which was incorporated in and operates entirely from the Cayman Islands. The Board of LMInc. is the Governing Body of JK LP.
示例一：
事实
有限合伙企业，JK LP，在英国皇家属地注册成立。该企业只有一个普通合伙人，LM公司.，其在开曼群岛注册成立，并完全在开曼群岛经营业务。那么，LM公司的董事会就是JK LP的管理机构。
Analysis
As the Board of LM Inc. manage the activities of JK LP from the Cayman Islands, the Island is not considered to be the place of effective management. As the Cayman Islands have substantially similar substance requirements as the Island (and is therefore a qualifyingjurisdiction), JK LP is not a resident partnership for purposes of the economic substance rules.
分析
由于LM公司的董事会在开曼群岛管理JKLP的活动，英国皇家属地则不被视为有效管理地点。由于开曼群岛的实质要求与英国皇家属地基本相似(因此其是一个合格的辖区)，就经济实质规则而言，JK LP不是居民企业。
Example2
Facts
Limited Partnership NO LP was established and isregistered in the Island. It has a single General Partner, PQ Inc., which was incorporated in and operates entirely from the USA. The Board of PQ Inc. is the Governing Body of NO LP.
示例二：
事实
有限合伙企业，NO LP，在英国皇家属地注册成立。该企业只有一个普通合伙人，PQ公司，其在美国注册成立并完全在美国运营。PQ公司的董事会就是NO LP的管理机构。
Analysis
As the Board of PQ Inc. manage the activities of NO LP from the USA, the Island is not considered to be the place of effective management. As the rate of tax in the USA exceeds 10 percent, then the partnership will not be considered a resident partnership in the Island and will not be subject to any economic substance test. In some cases, usually with general partnerships and in other situations where there is no clearly mandated governing body, uncertainty as to where a partnership has its place of effective management may arise. The following types of evidence may help demonstrate the correct position:
分析
由于PQ公司的董事会在美国管理的活动，英国皇家属地则不被认为是有效管理地点。由于美国的税率超过10%，那么NO LP将不会被认为是居民企业，也不会受到任何经济实质测试。在某些情况下，通常是普通合伙企业，以及在其他情况下没有明确经授权的管理机构，企业的有效管理地点可能会出现不确定性。以下各类型证据可以帮助正确判断：
a) Where the majority of partnership meetings take place (i.e. if there is no mandated governing body)?
b) Where the strategic decisions regarding the sale/purchase or dissolution/liquidation of assets takes place?
c) Where the partnership has any permanent establishments (if any)?
d) Are the partners, particularly those involved in its management, resident in the Island?
e) Which jurisdiction’s laws govern the legal status of the entity?
f) Whereare the legal titles/records and accounting records maintained/kept/located?
g) Where is it located If the partnership has a publicly designated headquarters?
1) 合伙企业大多数会议在哪里举行(即如果没有经授权的管理机构)？
2) 关于资产出售/购买或解散/清算的战略决定在哪里作出？
3) 合伙企业有哪些常设机构(如有)？
4) 合伙人，特别是参与管理的合伙人，是否是英国皇家属地的居民？
5) 该实体的法律地位由哪个司法管辖区的法律管辖？
6) 法定所有权/记录和会计记录保存/持有/存放在哪里？
7) 如果合伙企业有一个公开指定的总部，该总部位于何处？
Example 3
Facts
Partnership RS, a general partnership, is formedunder the laws of Jurisdiction A, with 4 equal-share partners: 2 individual partners (X and Y) are resident in Jurisdiction A, partner B Ltd is a company resident in Jurisdiction B, and the final partner C Ltd is a company residentin Jurisdiction C. The partners hold an annual business meeting at a resort inJurisdiction D, where the financial statements are reviewed (which are preparedby company staff and audited by an accounting firm, all in Jurisdiction A). RShas small offices in jurisdictions A and B, and the website lists the head office as being in located in Jurisdiction A (being the office which receives mail and legal notices). During the last taxable year, an attractive offer to enter a new venture came up, so an ad hoc meeting was held – the directors of C Ltd joined the call from Jurisdiction C, with all of the other partners,including the directors of B Ltd, participating from the head office in Jurisdiction A. In previous years where there were ad hoc partnership meetings,these always took place in Jurisdiction A.
示例三：
事实
普通合伙企业，Partnership RS，根据辖区A的法律成立，其共有4名持股均等的合伙人：2名个人合伙人(X和Y)为辖区A的居民，合伙人B有限公司是辖区B的居民企业，最后一个合伙人C有限公司是辖区C的居民企业。合伙人在辖区的D度假胜地举行年度业务会议，审查财务报表(由公司员工编制，会计师事务所审计，所有行为都在辖区A)。RS在辖区A和B设有小型办公室，网站列出总部位于辖区A(即接收邮件和法律通知的办公室)。在上一个纳税年度，由于有一项有吸引力的新企业收购提议提出，因此召开了一次特别会议，C有限公司的董事在辖区C参与了会议，其他所有合伙人，包括B有限公司的董事，在总部，即辖区A参与了会议。在过去几年中，只要有合伙企业特别会议，都会在辖区A举行。
Analysis
a) Where the majority of partnership meetings take place? [ D & A ]
b) Where key relevant strategic decisions takes place? [ D & A ]
c) Where the partnership has any permanent establishments (if any)? [ B&A]
d) Where are the partners resident? [ B, C, majority A ]
e) Which jurisdiction’s laws govern the legal status of the entity? [ A ]
f) Where are the legal titles/records and accounting records maintained/kept/located? [A]
g) Where is it located if the partnership has a publicly designated headquarters, ? [A]
分析
1) 合伙企业大多数会议在哪里举行？[辖区D和辖区A]
2) 关键相关战略决策在哪里？[辖区D和辖区A]
3) 合伙企业有哪些常设机构 (如有) ？[辖区B和辖区A]
4) 合伙人都是哪个辖区的居民？[辖区B、辖区C，但大多数为辖区A]
5) 该实体的法律地位由哪个司法管辖区的法律管辖？[辖区A]
6) 法定所有权/记录和会计记录保存/持有/存放在哪里？[辖区A]
7) 如果合伙企业有一个公开指定的总部，该总部位于何处？[辖区A]
In this scenario, there seem to be multiplepossible places of management of the partnership, yet there can only be oneplace of effective management. Based on the facts above, it is determined that RS’s place of effective management is in Jurisdiction A.
在这种情况下，似乎有多个可能的合伙企业管理地点，然而，只能有一个有效的管理地点。根据上述事实，确定RS的有效管理地点在辖区A。
C. Exemptions
A partnership is not required to satisfy the economic substance test if it is eligible for one of two exemptions, namely domestic exemption and individual exemption, which apply where:
a. all of the partners are individuals and subject to income tax in the Island in respect of their share of the profits of the partnership (‘individual exemption’); or
b. the partnership is not part of a multi-national group and carries out its activities in the Island (‘domestic exemption’).
C. 豁免
如果合伙企业符合两种豁免中的一种，即国内豁免和个人豁免，则无需进行经济实质测试，豁免分别为：
a. 所有的合伙人都是个人，并就其在合伙企业中的利润份额在英国皇家属地上缴纳所得税(个人豁免)；或
b. 该合伙企业不属于某个跨国企业，并在英国皇家属地开展活动(国内豁免)。
D. Other issues
For clarification, under the economic substancetest there is a requirement to demonstrate certain elements in each Island,such as adequate qualified employees, which includes all substance in theIslands used in the relevant activity. For example, qualified employees wouldcover those working for:
a) the partnership,
b) the governing body, including a general partner, or any other partners,
c) or for persons to whom activities have been outsourced, provided those duties are performed or held in the Island.
D. 其他事项
为表明确，在经济实质测试中，要求在每个属地上必须证明某些要素，例如足够的合格雇员，包括在属地上用于相关活动的所有实质。例如，合格的雇员将包括为以下从事工作的人：
1) 合伙企业，
2) 管理机构，包括普通合伙人或任何其他合伙人，或
3) 劳务外包给的人，但这些职责必须在属地上履行或执行。
E. Conclusion
The guidance confirms that this governing bodyis the person or group of persons responsible for making the partnership's strategic and management decisions. It also defines place of effective management as 'the place where key management and commercial decisions that are necessary for the conduct of the entity’s business as a whole are in substance made'. Furthermore, it sets out the two exemptions applicable to resident partnerships, the domestic exemption and individual exemption. This guidancedocument should be read in conjunction with the following Island laws, as the intent is that the application of rules for the economic substance test to partnerships should be, where relevant, consistent with the similar rulesapplicable to companies:
Taxation(Companies - Economic Substance) (Jersey) Law 2019 amended
www.gov.gg/economicsubstance
www.gov.im/categories/tax-vat-and-your-money/income-tax-and-nationalinsurance/economic-substance/
E. 结论
该指南确认，管理机构是负责制定合伙企业战略和管理决策的个人或团体。其还将有效管理地点定义为“在实质上作出开展整个实体经营业务所必需的关键管理和商业决定的地点”。此外，还规定了适用于居民合伙企业的两项豁免，即国内豁免和个人豁免。该指南应与以下属地法律一并阅读，因为其目的是，在合伙企业适用经济实质规则测试时，在相关时，与适用于公司的类似规则保持一致：
● 《税法》（公司-经济实质）(泽西岛)2019年修订
● www.gov.gg/economicsubstance
●www.gov.im/categories/tax-vat-and-your-money/income-tax-and-nationalinsurance/economic-substance/
特别提示：非官方翻译，如有不同理解，请以英文版为准！
