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国别报告实施指南:BEPS 第13项行动计划

来源:中国国际税法智库    更新时间:2018-07-27 10:00:51    浏览:1219
0

Introduction

引言

All OECD and G20 countries have committed to implementing country by country (CbC) reporting, as set out in the Action 13 Report “Transfer Pricing Documentation and Country-by-Country Reporting”. Recognising the significant benefits that CbC reporting can offer a tax administration in undertaking high level risk assessment of transfer pricing and other tax risks, a number of other countries have also committed to implementing CbC reporting, including developing countries.

所有 OECD 及 G20成员国一致承诺将落实在第13项行动计划报告《转让定价文档和国别报告》中规定的国别报告机制。鉴于国别报告在税务机关对转让定价及其他税收风险进行风险评估中发挥的重要作用,包括发展中国家在内的其他国家也纷纷承诺实施国别报告机制。

Countries have agreed that implementing CbC reporting is a key priority in addressing BEPS risks, and the Action 13 Report recommended that reporting take place with respect to fiscal periods commencing from 1 January 2016. Swift progress is being made in order to meet this timeline, including the introduction of domestic legal frameworks and the entry into competent authority agreements for the international exchange of CbC reports. MNE Groups are likewise making preparations for CbC reporting, and dialogue between governments and business is a critical aspect of ensuring that CbC reporting is implemented consistently across the globe. Consistent implementation will not only ensure a level playing field, but also provide certainty for taxpayers and improve the ability of tax administrations to use CbC reports in their risk assessment work.

实行国别报告制度作为解决利润侵蚀和税基转移风险的首要任务,各国对此已经达成一致。第13项行动计划报告中建议,国别报告制度应当自2016年1月1日起的财务年度开始施行。相关准备工作应当迅速推进以配合该时间表,包括国别报告相关制度的国内立法以及政府间协议的签订。与此同时,跨国企业集团也正在进行相应准备以应对国别报告的实施。另外,政府及企业之间的对话将成为确保国别报告在全球范围内一致实施的重要因素。一致实施不仅可以确保公平的竞争环境,同时也为纳税人提供确定性,并增强税务机关在其风险核定工作中使用国别报告的能力。

The OECD will continue to support the consistent and swift implementation of CbC reporting. Where questions of interpretation have arisen and would be best addressed through common public guidance, the OECD will endeavour to make this available.

OECD将一如既往地为国别报告的持续和迅速实施提供支持,以此确保公平的竞争环境。对于国别报告制度实施中产生的其他问题,OECD 将努力通过发布共同指南的方式予以解决。

The guidance below is intended to assist in this regard. This guidance covers the following issues:

· Transitional filing options for MNEs (“parent surrogate filing”).

· The application of CbC reporting to investment funds.

· The application of CbC reporting to partnerships.

· The impact of currency fluctuations on the agreed EUR 750 million filing threshold.

本指南所针对的问题涵盖如下方面:

·跨国企业过渡期报送方式(“母公司替代报送”)。

·投资基金的国别报告应用指南。

·合伙企业的国别报告应用指南。

·汇率波动对既定跨国公司申报门槛(7.5亿欧元)的影响。

 In addition, the OECD will provide information on country specific aspects of CbC implementation, including the effective dates of CbC legal frameworks, local filing and surrogate filing mechanisms, and identifying the agreements for exchange of CbC reports that are in effect. Given that CbC Reporting is one of the BEPS minimum standards, a peer review of the implementation of CbC reporting will be conducted to ensure that the implementation of jurisdictions’ domestic legal frameworks is timely and in accordance with the Action 13 Report.

另外,OECD 将提供具体国家国别报告制度落实情况的信息,包括国别法律报告法律框架的生效日期、本地报送及替代报送机制,并认定国别报告交换协定的生效。鉴于国别报告制度属于BEPS项目的最低标准,将对国别报告制度落实情况进行同行评审,以确保一国或地区当地的法律已经被实施并已经遵循第13项行动计划的要求。

 1. Can MNE Groups with an Ultimate Parent Entity resident in a jurisdiction whose CbC reporting legal framework is in effect for Reporting Periods later than 1 January 2016 voluntarily file the CbC report for fiscal periods commencing on or from 1 January 2016 in that jurisdiction? What is the impact of such filing on local filing obligations in other jurisdictions?

若跨国公司集团母国的国别报告国内立法在2016年1月1日之后生效,其跨国企业集团可否自2016年1月1日或此后开始的财务年度起,自愿报送国别报告?这对该国履行当地报送义务会产生何种影响?

 All OECD and G20 countries, as well as others, have committed to implementing the minimum standard of Country by Country (CbC) reporting agreed in the Action 13 Report. The Action 13 Report recommended that countries implement a legal requirement for CbC reporting with respect to MNEs’ fiscal periods commencing on or from 1 January 2016. At the same time, the Action 13 Report recognises that “some jurisdictions may need time to follow their particular domestic legislative process in order to make necessary adjustments to the law.” Where jurisdictions are implementing CbC Reporting but will not be able to implement with respect to the fiscal period commencing from 1 January 2016, this therefore gives rise to a transition issue. Where other jurisdictions introduce a local filing obligation (which is an option but not a requirement under the Action 13 minimum standard) and do not otherwise provide any transition relief to address this issue - which some countries have done recognising the differences in legislative processes as noted in the Report - there is a need to issue guidance as to the local filing obligations that may arise during such a period.

OECD和G20成员国及其他国家已承诺施行在第13项行动计划中确定的国别报告最低标准。根据第13项行动计划建议,各国自2016年1月1日或此后开始的财务年度起在,在法律中规定对跨国企业实行国别报告制度。与此同时,第13项行动计划报告指出,“鉴于部分国家和地区的国内立法程序要求,还需要一段时间在法律上增加相关内容。”已承诺实施国别报告制度的国家因故无法自2016年1月1日或之后开始的财务年度起开始实行,则会产生过渡期问题。有些国家引入了本地报送义务(根据第13项行动计划的最低标准,此为选择适用而非强制适用),则不需要提供过渡期规则解决该问题(这些国家承认报告中指出的立法进程与报告要求之间不同步)。鉴于在此期间可能产生的本地申报义务,有必要发布指南以供参考。

 In such situations, jurisdictions that will not be able to implement with respect to fiscal periods from 1 January 2016 may be able to accommodate voluntary filing for Ultimate Parent Entities resident in their jurisdiction. This would allow the Ultimate Parent Entities of an MNE Group resident in those jurisdictions to voluntarily file their CbC report for the fiscal periods commencing on or from 1 January 2016 in their jurisdiction of tax residence. This is referred to as “parent surrogate filing” because it is a form of surrogate filing, the framework for which is set out in the Action 13 Report. As such, parent surrogate filing does not alter the timelines or the minimum standard, and thus ensures the integrity of the agreement reached in the Action 13 Report.

在此情况下,自2016年1月1日的财务年度起,没有实施国别报告制度的国家作为跨国公司的母国应当允许跨国公司进行自愿申报。这也意味着,跨国公司集团的母国可以在其居民国自愿报送其国别报告。这种模式由于具备替代报送的形式而被称为“母公司替代报送”,其框架已在第13项行动计划报告中予以规定。因此,母公司替代申报并不会改变相应的时间表或最低标准,以此确保第13项行动计划中所达成协议的完整性。

Where surrogate filing (including parent surrogate filing) is available, it will mean that there are no local filing obligations for the particular MNE in any jurisdiction which otherwise would require local filing in which the MNE has a Constituent Entity (herein referred to as the Local Jurisdiction). This is subject to the following conditions:

适用替代报送(包括母公司替代报送)制度的前提是特定跨国企业在其他任何国家和地区都没有当地报送义务,否则跨国企业持有成员实体的当地国会要求当地报送。当满足下列情况时可适用替代报送:

1. the Ultimate Parent Entity has made available a CbC report conforming to the requirements of the Action 13 Report to the tax authority of its jurisdiction of tax residence, by the filing deadline (i.e. 12 months after the last day of the Reporting Fiscal Year of the MNE Group); and

1. 跨国公司最终控股企业已根据第13项行动计划报告的要求,在报送截止日前(如跨国企业集团所报告的财务年度最后一天起的12个月后)向其居民国的税务机关报送了国别报告;且

2. by the first filing deadline of the CbC report, the jurisdiction of tax residence of the Ultimate Parent Entity must have its laws in place to require CbC reporting (even if filing of a CbC report for the Reporting Fiscal Year in question is not required under those laws); and

2.在国别报告首次报送截止日前,最终控股企业的居民国必须施行国别报告制度相关的法律(即使根据该法律在报告的财务年度并不一定已经产生报送义务);且

3. by the first filing deadline of the CbC report, a Qualifying Competent Authority Agreement must be in effect between the jurisdiction of tax residence of the Ultimate Parent Entity and the Local Jurisdiction[1]; and

3.在国别报告首次报送截止日前,跨国公司的最终控股企业所在居民国与跨国公司当地的所在国之间的政府间协议应当已经生效;且

4. the jurisdiction of tax residence of the Ultimate Parent Entity has not notified the Local Jurisdiction’s tax administration of aSystemic Failure; and

4.最终控股企业的居民国没发现跨国公司当地税务机关存在系统性失灵;且

5. the following notifications have been provided[2]:

5.提供下列告知书:

·the jurisdiction of tax residence of the Ultimate Parent Entity has been notified by the Ultimate Parent Entity, no later than [the last day of the Reporting Fiscal Year of such MNE Group]; and

·最终控股企业已经告知其税收居民国,且告知时间不应晚于 [跨国企业集团报告所属财务年度结束之日];

· the Local Jurisdiction’s tax administration has been notified by a Constituent Entity of the MNE Group that is resident for tax purposes in the Local Jurisdiction that it is not the Ultimate Parent Entity nor the Surrogate Parent Entity, stating the identity and tax residence of the Reporting Entity, no later than [the last day of the Reporting Fiscal Year of such MNE Group].

·跨国企业集团的成员实体如果在当地构成居民企业,但既不是最终控股企业也不是母公司的代理人,应当告知其居民国税务机关,其所报送的成员实体的身份及其所属的税收居民,且告知时间不应晚于 [跨国企业集团报告所属财务年度结束之日]。

The following jurisdictions have confirmed they will have parent surrogate filing available consistent with the framework outlined above for Ultimate Parent Entities that are resident in their jurisdiction, with respect to fiscal periods commencing on or from 1 January 2016[3]:

·Japan

· Switzerland[4]

·United States

自2016年1月1日起,为保持与上述讨论的法律框架一致,将采取母公司替代申报方式的国家包括:

·日本

·瑞士

·美国

2. How should the CbC reporting rules be applied to investment funds?

2. 投资基金如何适用国别报告准则?

As stated in paragraph 55 of the Action 13 Report, there is no general exemption for investment funds. Therefore, the governing principle to determine an MNE Group is to follow the accounting consolidation rules. For example, if the accounting rules instruct investment entities to not consolidate with investee companies (e.g. because the consolidated accounts for the investment entity should instead report fair value of the investment through profit and loss), then the investee companies should not form part of a Group or MNE Group (as defined in the model legislation) or be considered as Constituent Entities of an MNE Group. This principle applies even where the investment entity has a controlling interest in the investee company.

第13项行动计划报告的第55段规定,对于国别报告制度,投资基金没有一般性豁免。因此,跨国企业集团的判定标准原则上应当遵循会计中合并相关的规则。例如,根据会计准则,投资企业并不需要合并计算被投资公司(比如,因为投资实体的合并报表应当通过利润和损失的计量来反映投资项目的公允价值),那么被投资公司不构成一个“集团”或成为跨国企业集团的一部分,或作为跨国企业集团的成员实体。这同样适用于投资实体对被投资公司具有实际控制权的情形。。

On the other hand, if the accounting rules require an investment entity to consolidate with a subsidiary, such as where that subsidiary provides services that relate to the investment entity’s investment activities, then the subsidiary should be part of a Group and should be considered as a Constituent Entity of the MNE Group (if one exists).

另一方面,如果会计准则规定投资实体需将其子公司纳入合并财务报表,比如子公司为投资实体的投资活动提供相应服务,则该子公司应当构成一个集团的一部分并作为跨国企业集团的成员实体(如果存在)。

It is still possible for a company, which is owned by an investment fund, to control other entities such that, in combination with these other entities, it forms an MNE Group. In this case, and if the MNE Group exceeds the revenue threshold, it would need to comply with the requirement to file a CbC report.

如果投资基金持有的公司能够控制其他实体,并且与其他实体合并计算,则这些也构成了跨国企业集团。在这种情形下,如果该跨国企业集团合并财务报表中的总收入超过了申报标准,则需根据要求报送国别报告。

3. How should a partnership which is tax transparent and thus has no tax residency anywhere be included in the CbC report? How should a reverse hybrid partnership, which is tax transparent in its jurisdiction of organisation but consideredby a partner’s jurisdiction to be tax resident in its jurisdiction of organisation, be treated?

作为税收透明体且在任何国家均不构成税收居民的合伙企业应当如何反映在国别报告中?反向混合的合伙企业在企业注册地被认定为税收透明体,但合伙人居民国认为是该国的税收居民,该如何处理?

The governing principle to determine an MNE Group is to follow the accounting consolidation rules. If the accounting consolidation rules apply to a partnership, then that partnership may be a Constituent Entity of an MNE group subject to CbC reporting.

跨国企业集团的判定标准原则上应当遵循会计的合并准则。如果一个合伙企业应当适用会计合并准则,那么该合伙企业将视为跨国企业集团的成员实体负有国别报告报送的相关义务。

For the purpose of completing the CbC report, if a partnership is not tax resident in any jurisdiction then the partnership’s items, to the extent not attributable to a permanent establishment, should be included in the line in table 1 of the CbC report for stateless entities. Any partners that are also Constituent Entities within the MNE Group should include their share of the partnership’s items in table 1 in their jurisdiction of tax residence.

为了完成国别报告,如果合伙企业在任何国家和地区均不构成税收居民时,该合伙企业应当在国别报告表1中确认为无国籍实体,而不应当归属于常设机构。属于跨国企业集团成员实体的合伙人应当将其合伙企业的份额计入表1中其相应的税收居民国。

Table 2 of the CbC report should include a row for stateless entities, and a sub-row for each stateless entity including partnerships that do not have a tax residence - that is, the reporting for stateless entities should parallel the reporting for Constituent Entities that have a tax residence. For a partnership included in the stateless entity category, the field in table 2 for "tax jurisdiction of organisation or incorporation if different from tax jurisdiction of residence" should indicate the jurisdiction under whose laws the partnership is formed / organised.

国别报告的表2应当增加一行用以包括无国籍实体,同时增加子行以反映包括合伙企业在内的无税收居民身份的无国籍实体。即无国籍实体的报送应当平行于属于成员实体作为税收居民的报送。属于无国籍实体的合伙企业应当在表2中“成员实体注册成立地(如不同于前述税收居民国)”一栏表明其法律注册地。

It may be advisable for the MNE to provide an explanation in the notes section of the report on the partnership structure and on the stateless entities. For instance, a note in the Additional Information section may indicate that a partnership’s “stateless income” is includable and taxable in the partner jurisdiction.

作为建议,跨国企业可以在报告的注释中提供针对合伙企业架构及无国籍实体的解释性说明。比如,在附加信息一节中说明合伙企业的“无税收入”应当归属于合伙人居民国并且应税。

Where a partnership is the Ultimate Parent Entity, for the purpose of determining where it is required to file the CbC report in its capacity as the Ultimate Parent Entity, the jurisdiction under whose laws the partnership is formed / organised will govern if there is no jurisdiction of tax residence.

为了确认合伙企业作为最终控股企业是否有义务按照要求报送国别报告,如果一个合伙企业是最终控股企业,如果其没有税收居民国,那么合伙企业的注册/管理地将负责进行管理。

A permanent establishment of a partnership would be included in the CbC report in the same manner as any other permanent establishment.

合伙企业常设机构应当被纳入国别报告中,其处理方法与其他类型常设机构一致。

4. If Country A is using a domestic currency equivalent of EUR 750 million for its filing threshold, Country B is using EUR 750 million for its filing threshold, and as a result of currency fluctuations Country A's threshold is in excess of EUR 750 million, can Country B impose its local filing requirement on a Constituent Entity of an MNE Group headquartered in Country A which is not filing a CbC report in Country A because its revenues, while in excess of EUR 750 million, are below the threshold in Country A?

4. 如果 A 国以与7.5亿欧元等值的本国货币作为申报门槛,而 B 国以 7.5亿欧元作为其申报门槛,由于汇率波动导致 A 国的申报门槛金额超过了7.5亿欧元,B 国是否可以以该跨国企业集团整体收入超过了7.5亿欧元为由,以向总部位于 A 国的跨国企业集团的成员实体要求进行本地报送,即使在此情况下由于未达到A国的申报门槛而没有在 A 国报送国别报告?

As set out in the Action 13 Report, the agreed threshold is EUR 750 million or a near equivalent amount in domestic currency as of January 2015. Provided that the jurisdiction of the Ultimate Parent Entity has implemented a reporting threshold that is a near equivalent of EUR 750 million in domestic currency as it was at January 2015, an MNE Group that complies with this local threshold should not be exposed to local filing in any other jurisdiction that is using a threshold denominated in a different currency.

第13项行动计划规定,自2015年起,达到7.5亿欧元或基本等值的本地货币的跨国企业集团负有报送义务。假设最终控股企业在其税收居民国在2015年1月时,遵循7.5亿欧元等值本地货币的申报门槛,那么一个跨国企业集团将不采用其他货币计量的门槛决定是否应当履行当地报送义务。

There is no requirement for a jurisdiction using a threshold denominated other than in euros to periodically revise this in order to reflect currency fluctuations. The appropriateness of the EUR 750 million threshold (and near equivalent amounts in domestic currency as of January 2015) may be included in the review of the CbC reporting minimum standard to occur in 2020.

以欧元以外货币计算门槛的国家或地区无需定期修正以反映汇率波动。关于7.5亿欧元(或与7.5亿欧元基本等值的本地货币金额)门槛标准是否合理的问题会在2020年修订国别报告最低标准时进行讨论。

 [1] A necessary condition for having a Qualifying Competent Authority Agreement in effect is that there is also an International Agreement in effect between the jurisdiction of tax residence of the Ultimate Parent Entity and the Local Jurisdiction.

合格主管税务机关协定生效的重要条件之一是在最终控制公司构居民企业的税收管辖地与本地税收管辖地间存在生效的国际协定。

[2] If the tax administration in the jurisdiction where the Ultimate Parent Entity or Constituent Entity (as applicable) is resident for tax purposes chooses not to require notifications or has not specified a procedure for providing such notifications, then this condition will not be relevant. Furthermore, where such notification is required, the square brackets included in this section reflect that it is at the discretion of the jurisdiction to choose the notification date most appropriate in its domestic circumstances, for example the date that would coincide with the date for filing of a CbC Report.

如果最终控制公司或成员实体(如适用)构成居民企业的税收管辖地税务机关没有要求告知书,或没有特定的程序提以供这样的告知书,则该条件不具有相关性。另外,在要求告知书的情况下,本节中方括号内的内容表明税收管辖地可根据自身利益自行选择告知日期,比如选择与报送国别报告日相同的日期。

[3] This list of jurisdictions is dynamic and will be updated.

所列税收管辖地并不固定,日后将做更新。

[4] Contemplated in draft legislation currently under consultation - subject to approval by legislature.

草案中所提出的问题正在磋商中-还需立法通过。

(翻译:吴明 校对:赵文祥 李敦峰)


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