OECD国别报告实施指南：BEPS 第13项行动计划(中英对照)

Guidance on the implementation of Country-by-Country Reporting: BEPS Action 13

国别报告实施指南：BEPS 第13项行动计划

翻译：吴明    校对：赵文祥 李敦峰

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。