全球税收协定面临的挑战

The hardwork of implementing the OECD’s corporate tax plans begins with the release ofmodel rules

实施经合组织企业税收计划的艰苦工作始于示范规则的发布

October last year saw possibly themost significant move yet in the ongoing attempt to level the global playingfield for taxation.Amid much fanfare,the Organisation for EconomicCooperation and Development(OECD)announced a landmark deal setting a minimum15%corporate tax rate for the world’s largest multinational companies togetherwith the redistribution of tax rights over‘super’profits.

去年10月，为全球税收公平竞争的努力可能是迄今为止最重要的举措。在大肆宣传中，经济合作与发展组织(OECD)宣布了一项具有里程碑意义的协议，为世界上最大的跨国公司设定了最低15%的公司税率，以及对“超级”利润的税收权利的重新分配。

The OECD estimates that the agreement will seecountries collect around US$150bn a year in new tax revenue and reallocate afurther US$125bn of profits from around 100 of the largest,most profitablecompanies.The two pillars of the agreement(ie the tax rights redistributionand the minimum tax rate)were subsequently endorsed by the G20 group ofeconomies.

经合组织估计，该协议将使各国每年获得约1500亿美元的新税收，并对大约100家最大、最赚钱的公司中1250亿美元的利润进行再分配。该协议的两大支柱（即税权再分配和最低税率）随后得到了G20经济体集团的认可。

With the agreement due to be implemented by 2023,thehard work really begins now,in 2022.As OECD secretary general Mathias Cormannsays:‘Agreement without implementation is de facto no agreement at all,socountries must move as quickly as possible to bring both pillars into effect.’

该协议将于2023年实施，艰苦的工作从2022年现在开始。正如经合组织秘书长MathiasCormann所说：“没有实施的协议实际上根本就没有协议，因此各国必须尽快采取行动，将两个支柱都生效了。

The two pillars两根柱子

Pillar one of the agreement states that if a companyhas a global turnover of more than€20bn and a profit margin of more than 10%,then 25%of the profit in excess of 10%of revenue will be allocated to marketjurisdictions using a revenue-based allocation key.A multilateral agreementwill be developed and opened for signature in 2022 to implement the pillar,tobe in force from 2023 onwards.This pillar will be reviewed seven years afterimplementation.

协议的支柱之一规定，如果一家公司的全球营业额超过200亿欧元，利润率超过10%，那么超过收入10%的利润的25%将分配给市场管辖区，将使用基于收入的分配。一项多边协议将在2022年制定并开放供签署，以实施该支柱，并于2023年起生效。该支柱将在实施七年后进行审查。

Pillar two sets a global minimum tax rate of at least15%.It will apply only to companies with a global turnover of more than€750m.The minimum tax will work as a‘top-up’tax that can be charged in the countrywhere the multinational company is resident for tax purposes.So,if a companypays 2%corporate income tax in a foreign jurisdiction(such as a‘source’country where they have operations or a tax haven that they are shiftingprofits through),then the tax-residency jurisdiction has the right to levy a13%tax on its profits(15%-2%=13%).This gives additional taxation rights tothe country where a company is headquartered,not where they do business.

第二支柱设定了15%的全球最低税率。它仅适用于全球营业额超过7.5亿欧元的公司。最低税将作为一种“补足”税，可在跨国公司所在国家/地区出于税收目的征收。因此，如果一家公司在外国司法管辖区（例如他们开展业务的“来源”国家或他们转移利润的避税天堂）缴纳2%的企业所得税，那么税收居住地司法管辖区有权对其利润征收13%的税（15%-2%=13%）。这为公司总部所在的国家提供了额外的税收权利，而不是他们开展业务的地方。

Model rules示范规则

The first step towards implementation came just as2021 was drawing to a close,with the release of a template for implementingthe 15%tax rate in the form of global rules to prevent the erosion of nationaltax bases.The rules are designed to:

实施的第一步是在2021年即将结束之际，发布了一个模板，以全球规则的形式实施15%的税率，以防止国家税基受到侵蚀。这些规则旨在：

provide a co-ordinated system that defines which multinational companies fall within the scope of the minimum tax

提供一个协调系统，定义哪些跨国公司属于最低税收范围

offer a mechanism for calculating the effective tax rate on a jurisdictional basis and for determining the amount of top-up tax payable

提供一种机制，以计算在管辖范围内的有效税率，并确定应缴纳的补税金额

impose the top-up tax on a member of a multinational in accordance with an agreed rule order.

根据商定的规则顺序对跨国公司的成员征收补足税。

The rules also address the treatment of acquisitionsand disposals of group members,with specific rules addressing particularholding structures and tax-neutrality regimes.Finally,they cover theadministrative aspects,including information-filing requirements,and providefor transitional rules for multinationals that become subject to the globalminimum tax.

这些规则还涉及对集团成员的收购和处置的处理，具体规则涉及特定的控股结构和税收中性制度。最后，它们涵盖了行政方面，包括信息归档要求，并为受全球最低税制约束的跨国公司提供了过渡规则。

Dissenters反对者

However,not all countries are onboard with theagreement.While it is now supported by an overwhelming majority ofjurisdictions that participated in the G20/OECD base erosion andprofit-shifting(BEPS)project,four countries–Kenya,Nigeria,Pakistan andSri Lanka–did not sign up.

然而，并非所有国家都同意该协议。虽然它现在得到了参与G20/经合组织税基侵蚀和利润转移(BEPS)项目的绝大多数司法管辖区的支持，但肯尼亚、尼日利亚、巴基斯坦和斯里兰卡这四个国家没有签署。

Tove Maria Ryding,tax coordinator at the EuropeanNetwork on Debt and Development(Eurodad),is unequivocal about herdisappointment with the outcome of several years’worth of negotiations.‘TheOECD has produced a deal that has strong biases towards the interests of largerand richer countries,at the expense of the world’s poorest countries,’shesays.‘At the same time,the deal fails to stop corporate tax avoidance andharmful tax competition between countries.The deal is bad for everyone,but worsefor developing countries.’

Other are taking a more pragmatic approach,echoingACCA’s head of tax Jason Piper,who says that any deal has to be a welcomedevelopment even if it is not perfect.

欧洲债务与发展网络(Eurodad)的税务协调员Tove Maria Ryding明确表示她对多年谈判的结果感到失望。她说：“经合组织制定的协议强烈偏向较大和较富裕国家的利益，以牺牲世界上最贫穷国家的利益为代价。”“与此同时，该交易未能阻止企业避税和国家之间的有害税收竞争。这笔交易对每个人都不利，但对发展中国家更糟。

其他人则采取更务实的方法，呼应ACCA的税务主管Jason Piper，他说任何协议都必须是可喜的发展，即使它并不完美。

Africa非洲

The African Tax Administration Forum(ATAF)recognisesthe complexity and difficulty faced by negotiators,calling the agreement‘atwo-pillar set of rules that represent the most significant changes to theinternational tax rules in the last 100 years’.

非洲税务管理论坛(ATAF)认识到谈判者们面临的复杂性和困难，称该协议是“代表过去100年来国际税收规则最重大变化的两支柱规则”。

ATAF and African members of the BEPS project wereheavily involved in the negotiations that delivered an agreement.ATAF is nowproviding technical support to its members to try and ensure the new rules are‘simple,equitable and bridge the gap in the existing tax rules that have beenskewed in favour of developed countries’.The organisation will also advisethose countries,particularly Nigeria and Kenya,that have not signed theagreement.

ATAF和BEPS项目的非洲成员积极参与了达成协议的谈判。ATAF现在正在为其成员提供技术支持，以确保新规则“简单、公平，并弥合现有税收规则中偏向发达国家的差距”。该组织还将为尚未签署该协议的国家，特别是尼日利亚和肯尼亚提供建议。

Nigeria’s reluctance to join the deal is backed byActionAid Nigeria,which warns that the global minimum tax rate of 15%couldlead to the risk of a‘race to the bottom’,to the detriment of countries thatrely on a significantly higher rate.

尼日利亚不愿加入该协议得到了尼日利亚行动援助组织的支持，该组织警告称，15%的全球最低税率可能导致“竞相逐底”的风险，对依赖高税率的国家不利。

‘Nigeria set up rules and regulations with thecorporate tax at 30%for big and multinational companies,’ActionAid Nigeriasays.‘The average corporate tax rate for African countries is 28%.However,the 15%minimum corporate rate is too low and therefore inadequate to stop therace to the bottom.The benefits of a proposed minimum tax will be far belowwhat is expected to fund the budget deficit in Nigeria,which will translate tothe country’s inability to meet up with the fight against poverty and unemployment.’

“尼日利亚为大型跨国公司制定了30%的公司税规则和条例，”ActionAid Nigeria说。“非洲国家的平均公司税率为28%。然而，15%的最低公司税率太低，因此不足以阻止逐底竞争。拟议的最低税收的好处将远低于为尼日利亚预算赤字提供资金的预期，这将转化为该国无法应对贫困和失业的斗争。

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