OECD：各国继续成功实施有害税收实践和税务争端解决的国际标准（中英对照）

来源：OECD官网

编译整理：思迈特财税国际税收服务团队

24/01/2022– Progress continues in combatting harmful tax practices and providing greater tax certainty. New outcomes on the review of preferential tax regimes and newpeer review reports on Mutual Agreement Procedures have been approved by the OECD/G20 Inclusive Framework on BEPS, which groups over 140 countries andjurisdictions on an equal footing for multilateral negotiation of internationaltax rules.

据OECD官网2022年1月24日消息，各国在打击有害税收实践和提高税收确定性方面继续取得进展。经合组织/二十国集团BEPS包容性框架批准了关于税收优惠制度审查的最新成果和关于相互协商程序（MAP）的最新同行评审报告（注共计8份）。该框架将140多个国家和管辖区平等分组，进行国际税收规则的多边谈判。

Preferential regimes (BEPS Action 5)

Atits November 2021 meeting, the Forum on Harmful Tax Practices (FHTP) agreed newdecisions on 9 preferential tax regimes as part of the implementation of theBEPS Action 5 minimum standard, bringing the total number of reviewed regimessince the start of the BEPS Project to 317.

税收优惠制度（BEPS第5项行动计划）

在2021年11月的会议上，有害税收实践论坛（FHTP）同意了9项税收优惠制度的新决定，作为BEPS第5项行动计划最低标准实施的一部分，使自BEPS项目开始以来审查的制度总数达到317份。

The FHTP concluded on regimes as follows: Two newly introduced regimes were concluded as “not harmful” (Hong Kong (China) and Lithuania). Two regimes are abolished (Mauritius). In addition, Qatar amended its three preferential regimes to be in line with the standard and therefore, these regimes are “notharmful (amended)”. Costa Rica made a commitment to amend recent legislative changes that were made to its Free trade zone regime and therefore, regime isnow “in the process of being amended”. Finally, one new regime is now under review (Albania).

More information on the BEPS Action 5 on harmful tax practices can be found athttps://oe.cd/bepsaction5

FHTP对优惠制度的结论总结如下：中国香港及立陶宛两项新引入的制度被总结为“无害”；毛里求斯废除了两项制度；此外，卡塔尔修改了其三项优惠制度，以符合该标准，因此，这些制度总结为“无害（修订）”；哥斯达黎加承诺修改最近对其自由贸易区制度所做的立法修订，因此，该制度现在“正在被修订”；最后，目前正在审查阿尔巴尼亚的一项新制度。

有关BEPS第5项行动计划有害税收实践的更多信息，请访问https://oe.cd/bepsaction5

Mutual Agreement Procedure (BEPS Action 14)

The Stage 2 peer review monitoring reports of the BEPS Action 14 minimum standard evaluate the progress made by Brunei Darussalam, Curaçao, Guernsey, Isle ofMan, Jersey, Monaco, San Marino and Serbia in implementing recommendations resulting from their Stage 1 peer review. They take into account any developments in the period 1 April 2019 – 31 December 2020 and build on the Mutual Agreement Procedure (MAP) statistics for 2016-2020. Highlights include:

相互协商程序（BEPS第14项行动计划）

最低标准BEPS第14项行动计划的第二阶段同行评审监测报告评估了文莱达鲁萨兰国、库拉索岛、根西岛、马恩岛、泽西岛、摩纳哥、圣马力诺和塞尔维亚在实施第一阶段同行评审建议方面取得的进展。第二阶段评审考虑了2019年4月1日至2020年12月31日期间的任何发展，并基于2016-2020年的相互协商程序（MAP）统计数据。核心要点包括：

The Multilateral Instrument was signed by Curaçao, Guernsey, Isle of Man, Jersey,Monaco, San Marino and Serbia. It has already been ratified by all of them,which brings a substantial number of their treaties in line with the Action 14minimum standard. In addition, there are bilateral negotiations either ongoing or concluded.

该多边公约由库拉索岛、根西岛、马恩岛、泽西岛、摩纳哥、圣马力诺和塞尔维亚签署，而且这些国家或地区都已经批准了该条约，这使它们的大量条约符合第14项行动计划的最低标准。此外，还有正在进行或已结束的双边谈判。 

Brunei Darussalam, Curaçao, Guernsey, Isle of Man, Jersey, Monaco and San Marino now have a documented bilateral notification/consultation process that they applyin cases where an objection is considered as being not justified by their competent authority.

文莱达鲁萨兰国、库拉索岛、根西岛、马恩岛、泽西岛、摩纳哥和圣马力诺现在都有一个记录在案的双边通知/协商程序，在其主管当局认为异议不合理的情况下适用。

Curaçao,Guernsey, Isle of Man, Jersey and Serbia closed MAP cases within the pursued average time of 24 months, whereas the remaining jurisdictions had no MAP experience.

库拉索岛、根西岛、马恩岛、泽西岛和塞尔维亚都在平均24个月的时间内完成了MAP案件，而其余管辖区没有MAP经验。

Brunei Darussalam, Curaçao, Guernsey, Isle of Man, Monaco and San Marino ensure that MAP agreements can always be implemented notwithstanding domestic time limits.

尽管有国内时间限制，但文莱达鲁萨兰国、库拉索岛、根西岛、马恩岛、摩纳哥和圣马力诺都能确保MAP协议始终可以得到执行。

Allof the concerned jurisdictions have issued or updated their MAP guidance.

所有这些管辖区都发布或更新了MAP指南。

The OECD will continue to publish Stage 2 peer review reports in batches in accordance with the Action 14 peer review assessment schedule. In total, 82 Stage 1 peer review reports and 60 Stage 1 and Stage 2 peer monitoring reports have now been published, with the ninth batch of Stage 2 reports to be released in a few months.

More information on the BEPS Action 14 Mutual Agreement Procedure can be found athttps://oe.cd/bepsaction14

经合组织将继续按照BEPS第14项行动计划同行评审的时间表分批发布第二阶段同行评审报告。目前，共发布了82份第一阶段同行评审报告和60份第一阶段和第二阶段同行监测报告，第九批第二阶段报告将在几个月后发布。

有关BEPS第14项行动计划相互协商程序的更多信息，请访问https://oe.cd/bepsaction14