中国签署《转让定价国别报告多边主管当局间协议》 议签署国已达39个

中国签署多边税收协议

2016年05月12日　         国家税务总局办公厅

图为 中国、加拿大、印度、以色列、新西兰税务局长签署《转让定价国别报告多边主管当局间协议》

5月12日，中国国家税务总局局长王军与加拿大、印度、以色列和新西兰税务局长一起签署了《转让定价国别报告多边主管当局间协议》。根据该协议，签署国承诺将自动交换跨国企业集团按照各国国内法要求编制的转让定价国别报告。这是第十届税收征管论坛（FTA）大会的重要成果之一，也是经济合作与发展组织（OECD）协调举行的第二次多国集体签署仪式。截至目前，协议签署国已达39个。

该协议的签署，是落实二十国集团（G20）领导人对税基侵蚀和利润转移（BEPS）项目的承诺，推进全球税收合作，打击国际逃避税，加强税收信息交换的重要举措。BEPS项目是G20委托OECD推进的国际税制改革项目，是G20框架下各国携手打击国际逃避税，共同建立有利于全球经济增长的国际税收规则体系和合作机制的重要举措。BEPS项目所确定的总原则是“利润应在经济活动发生地和价值创造地征税”。

协议明确了跨国企业集团资料报送的义务以及各国税务部门信息交换的义务，有利于各国税务部门了解跨国企业集团全球经营状况，促进纳税遵从，确保国际税收体系公平。

协议要求全球合并收入超过7.5亿欧元的跨国企业集团，由其母公司向所在国税务机关按年报送集团全球所得、税收和业务活动的国别分布情况及其他指标。跨国企业集团须于2017年报送其2016年度的转让定价国别报告信息，这些信息预计于2018年在有关协议签署国税务部门之间进行交换，之后，转让定价国别报告将按年度报送及交换。

协议的签署，是我国认真落实国际税收规则的具体体现，也向国际社会表明了我国参与全球税收合作的积极态度，有利于展示我国负责任的大国形象。协议签署后，中国国家税务总局将制定出台相关文件，稳步推进信息系统建设，搭建信息交换平台，做好国别报告交换工作。  

A new boost to transparency in international tax matters: 6 new countries sign agreement enabling automatic sharing of country-by-country reporting

12/05/2016 - As part of continuing efforts to boost transparency by multinational enterprises (MNEs), Canada, Iceland, India, Israel, New Zealand and the People’s Republic of China signed today the Multilateral Competent Authority agreement for the automatic exchange of Country-by-Country reports ("CbC MCAA"), bringing the total number of signatories to 39 countries. The signing ceremony took place in Beijing, China.

The CbC MCAA allows all signatories to bilaterally and automatically exchange Country-by-Country Reports with each other, as contemplated by Action 13 of the BEPS Action Plan. It will help ensure that tax administrations obtain a complete understanding of how MNEs structure their operations, while also ensuring that the confidentiality of such information is safeguarded.

The OECD/G20 BEPS Project set out 15 key actions to reform the international tax framework and ensure that profits are reported where economic activities are carried out and value created. BEPS is of major significance for developing countries due to their heavy reliance on corporate income tax, particularly from MNEs.

Country-by-country reporting will require MNEs to provide aggregate information annually, in each jurisdiction where they do business, relating to the global allocation of income and taxes paid, together with other indicators of the location of economic activity within the MNE group. It will also cover information about which entities do business in a particular jurisdiction and the business activities each entity engages in.

G20 Leaders endorsed the wide-ranging BEPS package in November 2015, marking an historic opportunity for improving the effectiveness of the international tax system.