OECD国别报告实施指南：BEPS 第13项行动计划(中英对照)

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。