OECD着眼于支柱一的实时信息交换
编译：思迈特财税国际税收服务团队
The OECD has laid out a vision for applying pillar 1 tax certainty principles to many cross-border disputes and challenges involving multinationals and tax authorities that could include real-time information exchanges.
OECD制定了将支柱一税收确定性原则应用于涉及跨国企业和税务机关的许多跨境争议和挑战的愿景，其中可能包括实时信息交换。
In a May 20 report to the G7 finance ministers and central bank governors, the OECD set out a potential framework for cross-border cooperation in corporate tax that could enable taxpayers to compile and submit data just once and allow real-time information exchange between tax authorities.
在5月20日向G7财长和央行行长提交的报告中，OECD制定了公司税跨境合作的潜在框架，使纳税人能够只编制和提交一次数据，并允许税务机关之间实时信息交换。
G7 finance ministers and central bank governors, in a May 20 communique, reaffirmed their commitment to implementing the two-pillar plan for modernizing the international corporate tax rules for the digital age. One-hundred thirty-seven jurisdictions in the 141-member G-20/OECD inclusive framework on base erosion and profit shifting backed a political statement on the plan in 2021 and are working within a tight time frame to implement the rules by 2023.
G7财长和央行行长在5月20日的公报中重申了他们对实施数字时代国际公司税收规则现代化的双支柱计划的承诺。在G20/OECD税基侵蚀和利润转移包容性框架141个成员中已经有137个辖区支持2021年该计划的政治声明，并在紧迫的时间框架内努力到2023年实施这些规则。
Pillar 1 calls for a formulaic reallocation of residual profits that the largest multinational enterprises earn in countries where their consumers are located even if they lack a permanent establishment. The market jurisdictions would then be able to tax those profits under a taxing right called amount A. Amount A rules would apply to MNEs whose consolidated group revenue exceeds €20 billion and whose profitability exceeds 10 percent. The turnover threshold would decrease to €10 billion depending on the outcome of a review of the amount A rules, starting seven years after the rules enter into force.
支柱一要求对最大的跨国企业在其消费者所在辖区赚取的剩余利润进行公式化的重新分配，即使它们没有常设机构。然后，市场辖区将能够根据称为金额A的征税权对这些利润征税。金额A规则将适用于集团合并收入超过200亿欧元且盈利能力超过10%的跨国企业。从规则生效七年后开始，根据金额A规则的审查结果，营业额门槛将降至100亿欧元。
Pillar 1 also calls for amount B, a fixed return for baseline marketing and distribution activities in market jurisdictions, in line with the arm’s-length standard. Pillar 2 calls for a global minimum effective tax rate based on global anti-base-erosion rules.
支柱一还要求金额 B ，即市场辖区基础营销和分销活动的固定回报，符合独立交易标准。支柱二要求基于全球反税基侵蚀规则制定全球最低有效税率。
The two-pillar plan has been designed to promote standardized and single filing so that taxpayers need to compile and submit data only once. That data would then be accessible and shared across relevant tax administrations, the OECD report says.
双支柱计划旨在促进标准化和单一申报，以便纳税人只需编制和提交一次数据。OECD报告称，这些数据将可以在相关税务机关之间访问和共享。
The manner of information exchange could “evolve over time” to “more real-time models,” use of electronic data rooms, and possible use of blockchain and other emerging technologies, according to the report. Real-time information filing and exchange models could potentially be expanded to relevant transfer pricing rules or other domestic rules based on a common standard, such as imported hybrid mismatch rules or common interest limitation rules, the report says.
报告称，信息交换的方式可能“随着时间的推移”演变为“更实时的模型”、电子数据室的使用，以及可能使用区块链和其他新兴技术。报告称，实时信息申报和交换模式可能会扩展到相关的转让定价规则或其他基于共同标准的国内规则，例如输入混合错配规则或共同利益限制规则。
The OECD is working through its Forum on Tax Administration to develop technical solutions to processes used in real-time multilateral interactions between tax administrations, such as sharing documentation and holding virtual meetings to discuss confidential taxpayer information, according to the report.
报告称，OECD正在通过其税收管理论坛为税收机关之间的实时多边互动过程开发技术解决方案，例如共享文件和举行虚拟会议以讨论机密的纳税人信息。
Governments implementing the two-pillar plan could study “how the technical solutions for the sharing [of] information and the organization of virtual meetings could also be relied upon for the interactions between tax administrations and taxpayers, including, for instance, for documentation to be submitted as part of the early tax certainty process under pillar 1,” the report says.
实施双支柱计划的辖区可以研究“如何依赖信息共享和虚拟会议组织的技术解决方案来促进税务机关和纳税人之间的互动，例如，作为支柱一下早期税收确定性程序的一部分提交”，报告称。
The report says tax authorities could also support administration of the two-pillar plan using digital infrastructure. In the case of pillar 1’s tax certainty panels, tax administrations could use secure communication channels for their video conferences and have the ability to interact through such channels “as needed throughout the process,” the report says.
报告称，税务机关还可以支持使用数字基础设施管理双支柱计划。就支柱一的税收确定性小组而言，税务机关可以使用安全的通信渠道进行视频会议，并能够“在整个过程中根据需要”通过这些渠道进行互动。
Collaborative risk assessment and risk treatment approaches that are expected to be folded into pillar 1 rules could also be applied to the administration of pillar 2, the report says. Countries should undertake an impact assessment on whether existing rules would be duplicative of the two-pillar plan, as in the case of antiabuse measures and pillar 2, it says.
报告称，预计将纳入支柱一规则的协作风险评估和风险处理方法也可应用于支柱二的管理。各辖区应就现有规则是否会与双支柱计划重叠进行影响评估，例如反滥用措施和支柱二。
A potential coordinated risk assessment process could start with the largest groups that have the biggest risk potential across multiple jurisdictions, the report says. Transfer pricing and PE risk assessments could focus on groups in scope of amount A and gradually expand the scope over time, it says.
报告称，潜在的协调风险评估过程可以从跨多个辖区具有最大风险潜力的最大集团开始。而转让定价和PE风险评估可以集中在金额A范围内的集团，并随着时间的推移逐渐扩大范围。
Pillar 1: Slow and Steady Wins the Race
支柱一：稳扎稳打,按期交付成果
Speaking at a May 19 symposium hosted by the Tax Council Policy Institute, Fabrizia Lapecorella, director general of finance at the Italian Ministry of Economy and Finance, said the timeline for publishing a multilateral convention that would implement new profit allocation and nexus rules under the two-pillar global tax reform plan may be a bit longer than anticipated.
意大利经济和财政部财政司司长法布里Fabrizia Lapecorella在 5 月 19 日由税务委员会政策研究所主办的研讨会上表示，在双支柱全球税收改革计划下，发布一项多边公约以实施新的利润分配和联结度规则的时间可能比预期的要长一些。
“I see the quality of the work as the best premise on which successful implementation is to be based,” Lapecorella said in an email to Tax Notes. She added that it would not be “a big deal” and that it won’t affect the political agreement. The multilateral convention’s text and explanatory statement were expected to be signed by mid-2022.
“我认为工作质量是成功实施的最佳前提，”Lapecorella在给Tax Notes的电子邮件中说。她补充说，这不会是“大事”，也不会影响政治协议。多边公约的文本和解释性声明预计将于2022年年中签署。
Lapecorella also serves as the co-chair of the BEPS inclusive framework, which is responsible for developing and approving the global tax overhaul. The inclusive framework has directed the Task Force on the Digital Economy to develop the amount A model rules and related commentary as well as a multilateral convention and explanatory statement.
Lapecorella还担任 BEPS包容性框架的联合主席，负责制定和批准全球税收改革。包容性框架已指示数字经济工作组制定金额A立法模板和相关注释以及多边公约和解释性声明。
Despite the possible delay, Lapecorella assured that “in any case, we will deliver at a time still compatible with the political ambition to have the rules for both pillars completed for next year.”
尽管可能会延迟，但Lapecorella保证“无论如何，我们将在仍然符合政治雄心的时间交付，即在明年完成这两个支柱的规则。”
As part of that work, the OECD is carrying out what it describes as a “rolling consultation” on draft model rules for pillar 1 as countries race to finalize the two-pillar tax reform plan. So far, the consultations have covered amount A’s scope, revenue sourcing and nexus rules, tax base determination rules, an extractives carveout, and a financial services exemption. Future consultations will focus on issues like double taxation relief under amount A and a marketing and distribution profits safe harbor.
作为这项工作的一部分，随着各辖区竞相敲定双支柱税制改革计划，OECD正在就支柱一的立法模板草案进行其所谓的“滚动磋商”。到目前为止，磋商已涵盖金额A的适用范围、收入来源和联结度规则、税基确定规则、采掘业排除和受监管金融服务业排除。未来的磋商将集中在金额A下的消除双重征税以及营销和分销利润安全港等问题上。
Business stakeholders have also asked for a chance to comment on the full set of pillar 1 rules, and the United States wants businesses to have this opportunity.
企业利益相关者也要求有机会评论全套支一柱规则，美国希望企业有这个机会。
“We need to respond to the needs of the United States,” Lapecorella said at the symposium. She said the inclusive framework is working “full steam to complete the work and to deliver an output that is as solid as possible, in order to engage in a consultation with all the stakeholders.”
“我们需要回应美国的需求，”Lapecorella在研讨会上说。她说，包容性框架正在“全力以赴，以完成工作并尽可能提供可靠的成果，以便与所有利益相关者进行磋商。”
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