【特別關(guān)注】關(guān)于應(yīng)對經(jīng)濟(jì)數(shù)字化稅收挑戰(zhàn)雙支柱方案的聲明（中英文對照）

OECD/G20 BaseErosion and Profit Shifting Project
G20/OECD 稅基侵蝕和利潤轉(zhuǎn)移行動(dòng)計(jì)劃
Statement on a Two-Pillar Solution to Address the TaxChallenges Arising from the Digitalisation of the Economy
關(guān)于應(yīng)對經(jīng)濟(jì)數(shù)字化稅收挑戰(zhàn)雙支柱方案的聲明
日期：2021年10月9日 來源：國家稅務(wù)總局
This document setsout the Statement which has been discussed in the OECD/G20 Inclusive Frameworkon BEPS.136 member jurisdictions haveagreed to it as of 8 October 2021. It is noted that not all Inclusive Frameworkmembers have joined as of today.
該文件是經(jīng)G20/OECD稅基侵蝕和利潤轉(zhuǎn)移包容性框架討論的聲明。136個(gè)轄區(qū)于 2021 年 10 月 8 日同意該聲明。截至目前，并非所有包容性框架成員均已加入共識(shí)。

Introduction
簡介
The OECD/G20Inclusive Framework on Base Erosion and Profit Shifting (IF) has agreed atwo-pillar solution to address the tax challenges arising from thedigitalisation of the economy. The agreed components of each Pillarare described in the following paragraphs.
A detailedimplementation plan is provided in the Annex.
G20/OECD稅基侵蝕和利潤轉(zhuǎn)移包容性框架（IF）就應(yīng)對經(jīng)濟(jì)數(shù)字化稅收挑戰(zhàn)雙支柱方案達(dá)成協(xié)議。各支柱的共識(shí)要素如下述段落所述。
具體的實(shí)施計(jì)劃見附錄。

Pillar One
支柱一
Scope
In-scope companiesare the multinational enterprises (MNEs) with global turnover above 20 billioneuros and profitability above 10% (i.e. profit before tax/revenue) calculatedusing an averaging mechanism with the turnover threshold to be reduced to 10billion euros, contingent on successful implementation including of taxcertainty on Amount A, with the relevant review beginning 7 years after theagreement comes into force, and the review being completed in no more than oneyear.
Extractives andRegulated Financial Services are excluded.
適用范圍
需適用金額 A 規(guī)則的跨國企業(yè)是全球營業(yè)收入 200 億歐元以上且利潤率（稅前利潤/收入）10%以上的跨國企業(yè)，相關(guān)門檻按平均值計(jì)算。如果金額A 規(guī)則（包括金額A 稅收確定程序）實(shí)施順利，營業(yè)收入門檻將下調(diào)至 100 億歐元。協(xié)議生效七年后將對金額A 是否實(shí)施順利進(jìn)行審議，并在一年內(nèi)完成。
采掘業(yè)和受監(jiān)管的金融服務(wù)業(yè)不適用金額A 規(guī)則。
Nexus
聯(lián)結(jié)度
There will be anew special purpose nexus rule permitting allocation of Amount A to a marketjurisdiction when the in-scope MNE derives at least 1 million euros in revenuefrom that jurisdiction. For smaller jurisdictions with GDP lower than 40billion euros, the nexus will be set at 250 000 euros.
The specialpurpose nexus rule applies solely to determine whether a jurisdiction qualifiesfor the Amount A allocation.
Compliance costs(incl. on tracing small amounts of sales) will be limited to a minimum.
根據(jù)新的特殊聯(lián)結(jié)度規(guī)則，當(dāng)適用范圍內(nèi)的跨國企業(yè)從某個(gè)稅收管轄區(qū)（以下簡稱“轄區(qū)”）取得的收入不低于 100 萬歐元時(shí)，允許相關(guān)市場轄區(qū)參與金額 A 的分配。對于國內(nèi)生產(chǎn)總值（GDP）低于 400 億歐元的小型轄區(qū)，該聯(lián)結(jié)度門檻為 25 萬歐元。
特殊聯(lián)結(jié)度規(guī)則僅用于確定某轄區(qū)是否可參與金額 A 的分配。
遵從成本（包括追蹤小額銷售的收入來源地）將限于最低水平。

Quantum
金額
For in-scope MNEs,25% of residual profit defined as profit in excess of 10% of revenue will beallocated to market jurisdictions with nexus using a revenue-based allocationkey.
將超過收入 10%的利潤定義為 “剩余利潤”。對于適用范圍內(nèi)的 跨國企業(yè)，25%的剩余利潤將被分配至構(gòu)成聯(lián)結(jié)度的市場轄區(qū)，并以收入為分配因子。

Revenue sourcing
收入來源地
Revenue will besourced to the end market jurisdictions where goods or services are used orconsumed. To facilitate the application of this principle, detailed sourcerules for specific categories of transactions will be developed. In applyingthe sourcing rules, an in-scope MNE must use a reliable method based on theMNE’s specific facts and circumstances.
收入來源于產(chǎn)品或者服務(wù)被使用或者消費(fèi)的最終市場轄區(qū)。為實(shí)現(xiàn)該原則，將針對不同交易類型制定具體的收入來源地規(guī)則?？鐕髽I(yè)應(yīng)基于自身具體事實(shí)和情況，使用可靠的方法執(zhí)行收入來源地規(guī)則。

Tax basedetermination
稅基的確定
The relevantmeasure of profit or loss of the in-scope MNE will be determined by referenceto financial accounting income, with a small number of adjustments.
Losses will becarried forward.
適用范圍內(nèi)跨國企業(yè)的利潤或者虧損金額應(yīng)基于經(jīng)少量調(diào)整的財(cái)務(wù)會(huì)計(jì)所得確定。
虧損可向以后年度結(jié)轉(zhuǎn)。

Segmentation
分部核算
Segmentation willoccur only in exceptional circumstances where, based on the segments disclosedin the financial accounts, a segment meets the scope rules.
只有在特殊情況下才需要進(jìn)行分部核算，即根據(jù)跨國企業(yè)公開披露財(cái)務(wù)報(bào)表中的分部核算情況，某分部本身已達(dá)到金額A 適用范圍門檻時(shí)。

Marketing anddistribution profits safe harbour
營銷及分銷利潤安全港
Where the residualprofits of an in-scope MNE are already taxed in a market jurisdiction, amarketing and distribution profits safe harbour will cap the residual profitsallocated to the market jurisdiction through Amount A. Further work on thedesign of the safe harbour will be undertaken, including to take into accountthe comprehensive scope.
如果適用范圍內(nèi)跨國企業(yè)的剩余利潤已在某市場轄區(qū)征稅，則營銷及分銷利潤安全港將會(huì)限制通過金額 A 向該市場轄區(qū)分配的剩余利潤額。將進(jìn)一步研究安全港設(shè)計(jì)，包括考量全面適用范圍的影響。

Elimination ofdouble taxation
消除雙重征稅
Double taxation ofprofit allocated to market jurisdictions will be relieved using either theexemption or credit method.
The entity (orentities) that will bear the tax liability will be drawn from those that earnresidual profit.
將通過免稅法或抵免法消除與分配至市場轄區(qū)利潤相關(guān)的雙重征稅。
承擔(dān)金額A 納稅義務(wù)的單個(gè)或者多個(gè)實(shí)體，將從賺取剩余利潤的實(shí)體中確定。

Tax certainty
稅收確定性
In-scope MNEs willbenefit from dispute prevention and resolution mechanisms, which will avoiddouble taxation for Amount A, including all issues related to Amount A (e.g.transfer pricing and business profits disputes), in a mandatory and binding manner.Disputes on whether issues may relate to Amount A will be solved in a mandatoryand binding manner, without delaying the substantive dispute prevention andresolution mechanism.
An electivebinding dispute resolution mechanism will be available only for issues relatedto Amount A for developing economies that are eligible for deferral of theirBEPS Action 14 peer [1]reviewand have no or low levels of MAP disputes. The eligibility of a jurisdictionfor this elective mechanism will be reviewed regularly; jurisdictions foundineligible by a review will remain ineligible in all subsequent years.
適用范圍內(nèi)的跨國企業(yè)將受益于爭議預(yù)防與解決機(jī)制，避免金額 A 的雙重征稅。該強(qiáng)制性有約束力的爭議預(yù)防與解決機(jī)制適用范圍包括所有與金額A 有關(guān)的事項(xiàng)（例如：轉(zhuǎn)讓定價(jià)和營業(yè)利潤爭議）。對于判斷某事項(xiàng)是否與金額A 有關(guān)的爭議，也將通過強(qiáng)制性有約束力的方式進(jìn)行確認(rèn)，但確認(rèn)爭議屬性不應(yīng)延遲實(shí)質(zhì)性的爭議預(yù)防與解決機(jī)制。
具有推遲BEPS 第十四項(xiàng)行動(dòng)計(jì)劃同行審議資格且相互協(xié)商程序（MAP）爭議案件數(shù)量為零或者較少的發(fā)展中國家，可選擇適用有約束力爭議解決機(jī)制，但僅限于與金額A 有關(guān)事項(xiàng)的爭議。相關(guān)轄區(qū)選擇適用機(jī)制的資格，將被定期審議；相關(guān)轄區(qū)一旦被審議認(rèn)定為喪失資格，在后續(xù)年度將無法恢復(fù)。

Amount B
金額 B
The application ofthe arm’s length principle to in-country baseline marketing and distributionactivities will be simplified and streamlined, with a particular focus on theneeds of low capacity countries. This work will be completed by the end of2022.
為特別關(guān)注低征管能力國家的需求，將通過金額 B 對在某一轄區(qū)內(nèi)從事基本營銷和分銷活動(dòng)適用獨(dú)立交易原則進(jìn)行簡化和優(yōu)化。金額B工作將在 2022年底前完成。

Administration
征管
The tax compliancewill be streamlined (including filing obligations) and allow in-scope MNEs tomanage the process through a single entity.
將優(yōu)化稅務(wù)遵從流程（包括申報(bào)義務(wù)），并允許適用范圍內(nèi)跨國企業(yè)以單一實(shí)體管理整個(gè)流程。

Unilateralmeasures
單邊措施
The MultilateralConvention (MLC) will require all parties to remove all Digital Services Taxesand other relevant similar measures with respect to all companies, and tocommit not to introduce such measures in the future. No newly enacted DigitalServices Taxes or other relevant similar measures will be imposed on anycompany from 8 October 2021 and until the earlier of 31 December 2023 or thecoming into force of the MLC. The modality for the removal of existing DigitalServices Taxes and other relevant similar measures will be appropriatelycoordinated. The IF notes reports from some members that transitionalarrangements are being discussed expeditiously.
多邊公約（MLC）將要求所有締約方撤銷對所有企業(yè)的所有數(shù)字服務(wù)稅以及其他相關(guān)類似單邊措施，并承諾未來不再引入類似措施。自2021年10月8日起，至2023年12月31日和多邊公約生效日中較早一日，各轄區(qū)不得對任何企業(yè)實(shí)施新立法的數(shù)字服務(wù)稅或者其他相關(guān)類似單邊措施。將妥善協(xié)調(diào)撤銷現(xiàn)行數(shù)字服務(wù)稅以及其他相關(guān)類似措施的方式。包容性框架注意到某些轄區(qū)報(bào)告表示正在快速討論過渡性安排。

Implementation
實(shí)施
The MLC throughwhich Amount A is implemented will be developed and opened for signature in2022, with Amount A coming into effect in 2023. A detailed implementation planis set out in the Annex.
關(guān)于實(shí)施金額 A 的多邊公約將在2022年完成開發(fā)并開放簽署，以使金額A在2023年開始生效執(zhí)行。詳細(xì)的實(shí)施計(jì)劃參見附錄。


Pillar Two
支柱二
Overall design
整體設(shè)計(jì)
PillarTwoconsistsof:
? two interlocking domestic rules (together theGlobal anti-Base Erosion Rules (GloBE) rules): (i) an Income Inclusion Rule (IIR),which imposes top-up tax on a parent entity in respect of the low taxed income ofa constituent entity; and (ii) an Undertaxed Payment Rule (UTPR), which denies deductions or requires an equivalent adjustmentto the extent the low tax income of a constituent entity is not subject to tax underan IIR; and
? a treaty-based rule (the Subject to Tax Rule (STTR))that allows source jurisdictions to impose limited source taxation on certain relatedparty payments subject to tax below a minimum rate. The STTR will be creditableas a covered tax under the GloBE rules.
支柱二包括以下兩方面內(nèi)容：
1.兩項(xiàng)緊密聯(lián)系的國內(nèi)法規(guī)則（共同構(gòu)成全球反稅基侵蝕規(guī)則）：一是收入納入規(guī)則，指由母公司就跨國企業(yè)成員實(shí)體低稅所得補(bǔ)繳稅款至全球最低稅水平。二是低稅支付規(guī)則，指對于跨國企業(yè)成員實(shí)體未適用收入納入規(guī)則的低稅所得，其他成員實(shí)體通過限制扣除或做等額調(diào)整補(bǔ)征稅款至全球最低稅水平。
2.一項(xiàng)基于稅收協(xié)定的規(guī)則（應(yīng)稅規(guī)則）：允許來源國對適用稅率低于最低稅率的某些特定關(guān)聯(lián)支付有限征稅。適用應(yīng)稅規(guī)則繳納的稅款可以計(jì)為在全球反稅基侵蝕規(guī)則下的有效稅額。

Rule status
規(guī)則效力
The GloBE ruleswill have the status of a common approach.
This means that IFmembers:
?are notrequired to adopt the GloBE rules, but, if they choose to do so, they willimplement and administer the rules in a way that is consistent with theoutcomes provided for under Pillar Two, including in light of model rules andguidance agreed to by the IF;
?accept theapplication of the GloBE rules applied by other IF members including agreementas to rule order and the application of any agreed safe harbours.
全球反稅基侵蝕規(guī)則定位為共同方法。
這意味著包容性框架成員：
1.并不一定要實(shí)施全球反稅基侵蝕規(guī)則，但是一旦選擇實(shí)施，就需要采取與支柱二成果相一致的方式實(shí)施和管理相關(guān)規(guī)則，包括遵從包容性框架通過的立法模版和指引。
2.接受其他包容性框架成員實(shí)施全球反稅基侵蝕規(guī)則，包括認(rèn)可規(guī)則適用順序以及所有達(dá)成一致的安全港規(guī)則。

Scope
適用范圍
The GloBE ruleswill apply to MNEs that meet the 750 million euros threshold as determinedunder BEPS Action 13 (country by country reporting). Countries are free toapply the IIR to MNEs headquartered in their country even if they do not meetthe threshold.
Governmententities, international organisations, non-profit organisations, pension fundsor investment funds that are Ultimate Parent Entities (UPE) of an MNE Group orany holding vehicles used by such entities, organisations or funds are notsubject to the GloBE rules.
全球反稅基侵蝕規(guī)則將適用于根據(jù) BEPS 第十三項(xiàng)行動(dòng)計(jì)劃（國別報(bào)告）確定達(dá)到7.5億歐元門檻的跨國企業(yè)。各轄區(qū)對總部位于本轄區(qū)的跨國企業(yè)適用收入納入規(guī)則時(shí)，不受該門檻限制。
作為跨國企業(yè)集團(tuán)最終控股實(shí)體的政府機(jī)構(gòu)、國際組織、非盈利組織、養(yǎng)老基金或投資基金以及這些實(shí)體所使用的持有工具，不適用全球反稅基侵蝕規(guī)則。

Rule design
規(guī)則設(shè)計(jì)
The IIR allocates top-uptax based on a top-down approach subject to a split-ownership rule forshareholdings below 80%.
The UTPR allocatestop-up tax from low-tax constituent entities including those located in the UPEjurisdiction. The GloBE rules will provide for an exclusion from the UTPR forMNEs in the initial phase of their international activity, defined as thoseMNEs that have a maximum of EUR 50 million tangible assets abroad and thatoperate in no more than 5 other jurisdictions[2].This exclusion is limited to a period of 5 years after the MNE comes into thescope of the GloBE rules for the first time. For MNEs that are in scope of theGloBE rules when they come into effect the period of 5 years will start at thetime the UTPR rules come into effect.
收入納入規(guī)則將采用自上而下的方法分配補(bǔ)足稅，但在控股比例未達(dá)80%的情況下，需適用分散控股規(guī)則。
低稅支付規(guī)則將對包括最終控股實(shí)體所在轄區(qū)實(shí)體在內(nèi)的低稅 實(shí)體的補(bǔ)足稅進(jìn)行分配。處于國際化活動(dòng)初始階段的跨國企業(yè)豁免適用低稅支付規(guī)則。處于國際化活動(dòng)初始階段的跨國企業(yè)是指海外有形資產(chǎn)不超過5000萬歐元，且在不超過5個(gè)海外轄區(qū)運(yùn)營3的跨國企業(yè)。該豁免規(guī)定只在跨國企業(yè)首次成為全球反稅基侵蝕規(guī)則適用范圍內(nèi)企業(yè)后的5年內(nèi)適用。對于全球反稅基侵蝕規(guī)則生效時(shí)在適用范圍內(nèi)的跨國企業(yè)，5年時(shí)限從低稅支付規(guī)則生效時(shí)起算。

ETR calculation
有效稅率計(jì)算
The GloBE ruleswill operate to impose a top-up tax using an effective tax rate test that iscalculated on a jurisdictional basis and that uses a common definition ofcovered taxes and a tax base determined by reference to financial accountingincome (with agreed adjustments consistent with the tax policy objectives ofPillar Two and mechanisms to address timing differences).
In respect ofexisting distribution tax systems, there will be no top-up tax liability ifearnings are distributed within 4 years and taxed at or above the minimumlevel.
全球反稅基侵蝕規(guī)則將通過分轄區(qū)有效稅率測試征收補(bǔ)足稅。有效稅率計(jì)算采用符合共同定義的有效稅額和按照財(cái)務(wù)會(huì)計(jì)利潤確定的稅基（經(jīng)符合支柱二政策目標(biāo)且具共識(shí)的有限調(diào)整，并對時(shí)間性差異進(jìn)行處理）。
對于現(xiàn)行分配利潤稅制度，如果利潤在4 年內(nèi)分配，且以不低于最低稅率標(biāo)準(zhǔn)的稅率納稅，則無需對相關(guān)利潤補(bǔ)充征稅。

Minimum rate
最低有效稅率
The minimum taxrate used for purposes of the IIR and UTPR will be 15%.
對于收入納入規(guī)則和低稅支付規(guī)則，最低有效稅率為15%。

Carve-outs
排除
The GloBE ruleswill provide for a formulaic substance carve-out that will exclude an amount ofincome that is 5% of the carrying value of tangible assets and payroll. In atransition period of 10 years, the amount of income excluded will be 8% of thecarrying value of tangible assets and 10% of payroll, declining annually by 0.2percentage points for the first five years, and by 0.4 percentage points fortangible assets and by 0.8 percentage points for payroll for the last fiveyears.
The GloBE ruleswill also provide for a de minimis exclusion for those jurisdictions where theMNE has revenues of less than EUR 10 million and profits of less than EUR 1million.
全球反稅基侵蝕規(guī)則設(shè)置公式化經(jīng)濟(jì)實(shí)質(zhì)排除，其將排除等同于 5%的有形資產(chǎn)賬面價(jià)值和人員工資的所得。在10年過渡期內(nèi)，有形資產(chǎn)賬面價(jià)值和人員工資的排除比例分別為8%和10%，排除比例在前五年每年下降0.2個(gè)百分點(diǎn)；后五年有形資產(chǎn)排除比例每年下降0.4個(gè)百分點(diǎn)，人員工資排除比例每年下降0.8個(gè)百分點(diǎn)。
全球反稅基侵蝕規(guī)則還針對跨國企業(yè)收入低于1000萬歐元且利潤低于100萬歐元的轄區(qū)提供微利排除。

Otherexclusions
其他豁免
The GloBE rulesalso provide for an exclusion for international shipping income using thedefinition of such income under the OECD Model Tax Convention.
全球反稅基侵蝕規(guī)則還將符合OECD稅收協(xié)定范本相關(guān)定義的國際海運(yùn)所得排除在適用范圍外。

Simplifications
簡化措施
To ensure that theadministration of the GloBE rules are as targeted as possible and to avoidcompliance and administrative costs that are disproportionate to the policyobjectives, the implementation framework will include safe harbours and/orother mechanisms.
為確保全球反稅基侵蝕規(guī)則的征管更具針對性，避免產(chǎn)生與政策目標(biāo)不匹配的遵從及征管成本，實(shí)施框架將包括安全港和/或其他機(jī)制。

GILTIco-existence
與全球無形資產(chǎn)低稅所得制度（GILTI）并存
It is agreed thatPillar Two will apply a minimum rate on a jurisdictional basis. In thatcontext, consideration will be given to the conditions under which the US GILTIregime will co-exist with the GloBE rules, to ensure a level playing field.
支柱二分轄區(qū)適用最低有效稅率。在此背景下，將考慮美國全球無形資產(chǎn)低稅所得稅制與全球反稅基侵蝕規(guī)則并存的條件，以確保競爭環(huán)境公平。

Subject to taxrule (STTR)
應(yīng)稅規(guī)則
IF membersrecognise that the STTR is an integral part of achieving a consensus on PillarTwo for developing countries.[3] IFmembers that apply nominal corporate income tax rates below the STTR minimumrate to interest, royalties and a defined set of other payments would implementthe STTR into their bilateral treaties with developing IF members whenrequested to do so.
The taxing rightwill be limited to the difference between the minimum rate and the tax rate onthe payment. The minimum rate for the STTR will be 9%.
包容性框架成員認(rèn)識(shí)到，應(yīng)稅規(guī)則是發(fā)展中國家就支柱二達(dá)成共識(shí)不可或缺的組成部分。如果包容性框架成員對利息、特許權(quán)使用費(fèi)和其他明確定義的一系列費(fèi)用，適用的企業(yè)所得稅名義稅率低于應(yīng)稅規(guī)則最低稅率，當(dāng)發(fā)展中國家成員要求該轄區(qū)在雙邊稅收協(xié)定中納入應(yīng)稅規(guī)則時(shí)，該轄區(qū)應(yīng)予滿足。
應(yīng)稅規(guī)則賦予締約方的征稅權(quán)限于最低稅率與相關(guān)費(fèi)用適用稅率之間的差額。
應(yīng)稅規(guī)則最低稅率為 9%。

Implementation
實(shí)施
Pillar Two shouldbe brought into law in 2022, to be effective in 2023, with the UTPR coming intoeffect in 2024. A detailed implementation plan is set out in the Annex.
支柱二應(yīng)于2022年立法，2023年開始實(shí)施。其中，低稅支付規(guī)則將于2024年開始實(shí)施。詳細(xì)的實(shí)施計(jì)劃參見附錄。

Annex. Detailed Implementation Plan
附錄-具體實(shí)施計(jì)劃
This Annexdescribes the work needed to implement the two-pillar solution described in thebody of the Statement. It also sets out a timeline for that process, includingthe key milestones for the Inclusive Framework (IF) going forward, noting thatbespoke technical assistance will be available to developing countries tosupport all aspects of implementation. IF members recognise the ambitiousnature of the timelines contained in this implementation plan and are fullycommitted to use all efforts within the context of their legislative process inachieving that goal.
本附錄主要介紹為實(shí)施聲明正文所述雙支柱解決方案所需完成的工作。附錄還設(shè)定了實(shí)施時(shí)間表，包括包容性框架接下來需完成的重要事項(xiàng)，另外，發(fā)展中國家將獲得專門的技術(shù)支持以協(xié)助其實(shí)施。包容性框架成員認(rèn)識(shí)到實(shí)施計(jì)劃非常緊迫，將致力于盡一切努力在本國立法框架下實(shí)現(xiàn)該目標(biāo)。

Pillar One
支柱一
Amount A, theremoval of all Digital Service Taxes and other relevant similar measures on allcompanies, and Amount B will be implemented under the Pillar One solution, asdescribed below.
如下所述，支柱一解決方案將實(shí)施金額A、撤銷對于所有企業(yè)的所有數(shù)字服務(wù)稅以及其他相關(guān)類似措施、及金額B幾部分內(nèi)容。
Amount A
金額 A
Amount A will beimplemented through a Multilateral Convention (MLC), and where necessary by wayof correlative changes to domestic law, with a view to allowing it to come intoeffect in 2023.
金額A將通過多邊公約（MLC）實(shí)施，國內(nèi)法也將在必要的情況下作對應(yīng)修改， 目標(biāo)是在2023年生效執(zhí)行。

MultilateralConvention
多邊公約
In order tofacilitate swift and consistent implementation, an MLC will be developed to introducea multilateral framework for all jurisdictions that join, regardless of whethera tax treaty currently exists between those jurisdictions. The MLC will containthe rules necessary to determine and allocate Amount A and eliminate doubletaxation, as well as the simplified administration process, the exchange of informationprocess and the processes for dispute prevention and resolution in a mandatoryand binding manner between all jurisdictions, with the appropriate allowancefor those jurisdictions for which an elective binding dispute resolution mechanism applies with respect to issues related to Amount A,thereby ensuring consistency and certainty in the application of Amount A andcertainty with respect to issues related to Amount A. The MLC will besupplemented by an Explanatory Statement that describes the purpose andoperation of the rules and processes. Where a tax treaty exists between partiesto the MLC, that tax treaty will remain in force and continue to governcross-border taxation outside Amount A, but the MLC will addressinconsistencies with existing tax treaties to the extent necessary to giveeffect to the solution with respect to Amount A. The MLC will also addressinteractions between the MLC and future tax treaties. Where there is no taxtreaty in force between parties, the MLC will create the relationship necessaryto ensure the effective implementation of all aspects of Amount A.
為便于快速且一致地實(shí)施金額A，將開發(fā)多邊公約以建立所有轄區(qū)均可加入的多邊框架，無論相關(guān)轄區(qū)之間是否已經(jīng)簽訂有稅收協(xié)定。多邊公約將包括關(guān)于確定與分配金額A、消除雙重征稅的必要規(guī)則，以及簡化的征管程序、信息交換程序、適用于所有轄區(qū)的強(qiáng)制性有約束力的爭議預(yù)防及解決程序。多邊公約也將包含適當(dāng)允許相關(guān)轄區(qū)對與金額A 有關(guān)事項(xiàng)爭議選擇適用有約束力爭議解決機(jī)制的規(guī)定，以確保金額A 執(zhí)行的一致性和確定性，及與金額A有關(guān)事項(xiàng)的確定性。多邊公約將輔以解釋性聲明，說明規(guī)則和程序的目的及運(yùn)作方式。如果多邊公約締約方之間已簽訂有稅收協(xié)定，相關(guān)稅收協(xié)定仍然有效，并將繼續(xù)規(guī)范金額A以外的跨境稅收。但為使金額A解決方案可有效執(zhí)行，多邊公約將對其與現(xiàn)行稅收協(xié)定不一致之處進(jìn)行必要的處理。多邊公約也將明確其與未來簽訂的稅收協(xié)定間的關(guān)系。如果締約方之間沒有現(xiàn)行有效的稅收協(xié)定，多邊公約將確立締約方之間的法律關(guān)系，以確保金額A有效實(shí)施。
The IF hasmandated the Task Force on the Digital Economy (TFDE) to define and clarify thefeatures of Amount A (e.g., elimination of double taxation, Marketing and DistributionProfits Safe Harbour) and develop the MLC and negotiate its content, so thatall jurisdictions that have committed to the Statement will be able toparticipate. The TFDE will seek to conclude the text of the MLC and itsExplanatory Statement by early 2022, so that the MLC is quickly open tosignature and a high-level signing ceremony can be organised by mid-2022.Following its signature, jurisdictions will be expected to ratify the MLC assoon as possible, with the objective of enabling it to enter into force andeffect in 2023 once a critical mass of jurisdictions as defined by the MLC haveratified it.
為確保所有承諾加入聲明的轄區(qū)都能參與，包容性框架委托數(shù)字經(jīng)濟(jì)工作組（TFDE）定義和明確金額A各要素設(shè)計(jì)（例如，消除雙重征稅、營銷及分銷利潤安全港），開發(fā)多邊公約并就其內(nèi)容進(jìn)行協(xié)商。數(shù)字經(jīng)濟(jì)工作組將努力在2022 年初完成多邊公約及其解釋性聲明文本，以便盡快開放多邊公約簽署并在2022 年中舉行高級(jí)別的簽署儀式。在簽署多邊公約后，各轄區(qū)需盡快核準(zhǔn)多邊公約，目標(biāo)是在根據(jù)多邊公約規(guī)定的關(guān)鍵多數(shù)轄區(qū)完成核準(zhǔn)程序后，能于2023年立即生效執(zhí)行。

Removal andStandstill of All Digital Services Taxes and Other Relevant Similar Measures
撤銷及中止所有數(shù)字服務(wù)稅和其他相關(guān)類似措施
The MLC willrequire all parties to remove all Digital Services Taxes and other relevantsimilar measures with respect to all companies, and to commit not to introducesuch measures in the future. A detailed definition of what constitutes relevantsimilar measures will be finalised as part of the adoption of the MLC and itsExplanatory Statement.
多邊公約將要求所有締約方撤銷對所有企業(yè)的所有數(shù)字服務(wù)稅和其他相關(guān)類似單邊措施，并承諾未來不再引入類似措施。最終通過的多邊公約及其解釋性聲明，將明確定義何種措施應(yīng)被認(rèn)定為相關(guān)類似措施。

Domestic LawChanges
國內(nèi)法律變更
IF members mayneed to make changes to domestic law to implement the new taxing rights overAmount A. To facilitate consistency in the approach taken by jurisdictions andto support domestic implementation consistent with the agreed timelines andtheir domestic legislative procedures, the IF has mandated the TFDE to developmodel rules for domestic legislation by early 2022 to give effect to Amount A.The model rules will be supplemented by commentary that describes the purposeand operation of the rules.
包容性框架成員為實(shí)施金額A 新征稅權(quán)可能需要對國內(nèi)法律進(jìn)行修訂。為便于各轄區(qū)以一致方式實(shí)施規(guī)則，也為支撐各轄區(qū)按共識(shí)時(shí)間表開始國內(nèi)執(zhí)行和輔助各轄區(qū)國內(nèi)立法程序，包容性框架委托數(shù)字經(jīng)濟(jì)工作組在2022年初前完成國內(nèi)立法模板開發(fā)。立法模板將輔以注釋，描述規(guī)則目的和運(yùn)作機(jī)制。

Amount B
金額 B
The IF hasmandated Working Party 6 and the FTA MAP Forum to jointly finalise the work onAmount B by end of 2022. The technical work will start by defining the in-countrybaseline marketing and distribution activities in scope of Amount B. WorkingParty 6 and the FTA MAP Forum will then jointly develop the rest of Amount Bcomponents, with a view of releasing Amount B final deliverables by end of2022.
包容性框架委托第六工作組和稅收征管論壇相互協(xié)商程序論壇在2022年底前共同完成金額B相關(guān)工作。技術(shù)工作將從定義適用金額B的境內(nèi)基礎(chǔ)營銷及分銷活動(dòng)開始。其后，第六工作組和稅收征管論壇相互協(xié)商程序論壇將共同研究金額B剩余要素，以在2022年年底前發(fā)布金額B最終成果。

Pillar Two
支柱二
Model rules togive effect to the GloBE rules will be developed by the end of November 2021.These model rules will define the scope and set out the mechanics of the GloBErules. They will include the rules for determining the ETR on a jurisdictionalbasis and the relevant exclusions, such as the formulaic substance- basedcarve-out. The model rules will also cover administrative provisions thataddress an MNE’s filing obligations and the use of any administrativesafe-harbours. The model rules will further include transition rules. The modelrules are supplemented by commentary that explains the purpose and operation ofthe rules, and addresses the need for a switch-over rule in certain treatiesand in circumstances that otherwise commit the contracting parties to the useof the exemption method.
將于2021年11月前完成全球反稅基侵蝕規(guī)則的立法模板設(shè)計(jì)。立法模板將定義全球反稅基侵蝕規(guī)則的適用范圍，并確定實(shí)施機(jī)制，包括基于轄區(qū)定義的實(shí)際有效稅率和相關(guān)豁免，如公式化經(jīng)濟(jì)實(shí)質(zhì)排除。立法模板也將包括征管條款，以規(guī)定跨國企業(yè)的申報(bào)義務(wù)和征管安全港的使用。立法模板還將包括過渡期規(guī)則。立法模板將輔以注釋，解釋規(guī)則的目的和運(yùn)作機(jī)制，并解決某些稅收協(xié)定規(guī)定締約方使用免稅法導(dǎo)致的在相關(guān)協(xié)定中引入轉(zhuǎn)換規(guī)則的需求。
A model treatyprovision to give effect to the STTR will be developed by the end of November2021. The model treaty provision will be supplemented by commentary thatexplains the purpose and the operation of the STTR. A process to assist inimplementing the STTR will be agreed. A multilateral instrument (MLI) will bedeveloped by the IF by mid-2022 to facilitate the swift and consistentimplementation of the STTR in relevant bilateral treaties.
將于2021年11月底前完成應(yīng)稅規(guī)則的協(xié)定范本條款。協(xié)定范本條款將輔以注釋，解釋應(yīng)稅規(guī)則的目的和運(yùn)作機(jī)制。輔助實(shí)施應(yīng)稅規(guī)則的程序有待達(dá)成共識(shí)。
包容性框架將在2022年中前完成一項(xiàng)多邊工具（MLI）的開發(fā)，以便在相關(guān)雙邊稅收協(xié)定中快速且一致地引入應(yīng)稅規(guī)則。
At the latest bythe end of 2022 an implementation framework will be developed that facilitatesthe coordinated implementation of the GloBE rules.This implementation framework will cover agreed administrativeprocedures (e.g. detailed filing obligations, multilateral review processes)and safe-harbours to facilitate both compliance by MNEs and administration bytax authorities. As part of the work on the implementation framework, IFmembers will consider the merits and possible content of a multilateralconvention in order to further ensure co-ordination and consistentimplementation of the GloBE rules.
最遲在2022年底前，將開發(fā)促進(jìn)全球反稅基侵蝕規(guī)則協(xié)調(diào)一致實(shí)施的實(shí)施框架。實(shí)施框架將包括一致同意的征管程序（例如，具體的申報(bào)義務(wù)、多邊審議程序）和安全港，以便利跨國企業(yè)遵從和稅務(wù)機(jī)關(guān)征管。作為實(shí)施框架相關(guān)工作的一部分，包容性框架成員將考慮多邊公約的優(yōu)勢和可能的內(nèi)容，以進(jìn)一步確保全球反稅基侵蝕規(guī)則的協(xié)調(diào)一致實(shí)施。

Consultations
咨詢
Within theconstraints of the timeline set forth in this implementation plan, the workwill continue to progress in consultation with stakeholders.
在本實(shí)施計(jì)劃時(shí)間表的允許范圍內(nèi)，將繼續(xù)與利益相關(guān)方開展咨詢。
[1] The conditions for being eligible for a deferral of the BEPS Action14 peer review are provided in paragraph 7 of the current Action 14 AssessmentMethodology published as part ofthe Action 14 peer review documents.
關(guān)于推遲 BEPS 第十四項(xiàng)行動(dòng)計(jì)劃同行審議的條件，請參見目前已發(fā)布的第十四項(xiàng)行動(dòng)計(jì)劃同行審議文件中《第十四項(xiàng)行動(dòng)計(jì)劃評(píng)估方法》第 7 段的描述。
[2] An MNE is considered to operate in a jurisdiction if that MNE has aConstituent Entity in that jurisdiction as defined for purposes of the GloBErules.
跨國企業(yè)在某個(gè)轄區(qū)運(yùn)營是指跨國企業(yè)在該轄區(qū)有根據(jù)全球反稅基侵蝕規(guī)則定義的成員實(shí)體。

[3] For this purpose, developing countries are defined as those with aGNI per capita, calculated using the World Bank Atlas method, of USD 12 535 or less in 2019 to be regularly updated.
此處所稱發(fā)展中國家，為按照世界銀行Atlas 方法計(jì)算，2019 年人均國民總收入低于 12535 美元的國家，相關(guān)數(shù)據(jù)將定期更新。

【特別提醒】針對2020年度及以前年度同期資料主體文檔、本地文檔及特殊事項(xiàng)文檔準(zhǔn)備，同學(xué)們?nèi)缬腥魏我蓡柡托枨?，可通過以下方式聯(lián)系我們，我們經(jīng)驗(yàn)豐富的轉(zhuǎn)讓定價(jià)專業(yè)服務(wù)人員會(huì)及時(shí)為您答疑解惑。
聯(lián)系人：謝維潮（高級(jí)合伙人）
電話：0755-82810900
手機(jī)：13088827747（微信同號(hào))