数字经济所带来的商业模式和价值创造模式的变革,使跨国企业更容易对其业务进行时间与空间上的调整,也进一步加剧了全球税基侵蚀问题。如何通过国际税收协作应对数字经济下的税基侵蚀,已经成为国际税收治理新秩序关注的全球性议题。“...数字经济所带来的商业模式和价值创造模式的变革,使跨国企业更容易对其业务进行时间与空间上的调整,也进一步加剧了全球税基侵蚀问题。如何通过国际税收协作应对数字经济下的税基侵蚀,已经成为国际税收治理新秩序关注的全球性议题。“税基侵蚀与反滥用税”(Base Erosion and Anti-abuse Tax,BEAT)作为美国在2017年颁布的《减税与就业法案》(Tax Cut and Job Act,TCJA)中设立的新税种,其原理与数字经济下国际税收治理趋势有相似之处,但其与TCJA设定的其他新国际税收规则不同,并无任何先前法律和提案中的预设,且其机制和条文在实施时表现出一定的模糊或待定之处。随着二十国集团/经济合作与发展组织(G20/OECD)主导的税基侵蚀和利润转移(BEPS)包容性框架下“双支柱”国际税收新规则的进展,以及美国内政的动荡,BEAT规则细节不断更新,从“停止有害倒置及结束低税收发展(SHIELD)提案”的提出,到被提议取消、由支柱二方案下的“低税支付规则”(UTPR)所代替,折射出美国处理国际税收利益时的被动和妥协,但BEAT在维护税收原则、规范税则细节和协调税收协定等层面对我国国际税收治理改革仍有一定积极意义。展开更多
This article examines the challenges Brazil may face in implementingPillar Two, particularly in terms of its integration with Brazil's existing tax frameworkand constitutional considerations. The study explores ho...This article examines the challenges Brazil may face in implementingPillar Two, particularly in terms of its integration with Brazil's existing tax frameworkand constitutional considerations. The study explores how Brazil's existing World-wide Income Taxation (WWIT) system interacts with the Global Anti-Base Erosion(GloBE) Rules, as well as conflicts with the Brazilian National Tax Code, and implica-tions for the country's constitutional principles.展开更多
This new era,shaped dramatically by technology developments and globalization,requires not just an overhaul of existing tax systems but a radical shift in the international tax perspective overall.As the national legi...This new era,shaped dramatically by technology developments and globalization,requires not just an overhaul of existing tax systems but a radical shift in the international tax perspective overall.As the national legislators and tax authorities struggle to keep pace with the evolving technology,an international and coordinated solution appears pivotal.Coordinated and coherent solutions have been put forward by the OECD and G20 countries with Action Plan(addressing BEPS with 15 actions to be implemented in domestic tax frameworks).As for the challenges arising from digitalization,further headway still needs to be made.Hence,one of the essential tasks of the OECD/G20 Inclusive Framework is to address such tax challenges arising from the digitalization of the global economy.Challenges like these are tackled with the socalled“Two-Pillar Solution”,which aims at ensuring that multinational enterprises pay a fair share of tax wherever they operate and generate profits.On the one hand,the“Two-Pillar Solution”ensures that profits are taxed where economic activities take place and where value is created while,on the other hand,it creates a level playing field for multinational enterprises as regards taxation.It is still though too early in the day to judge whether this Two-Pillar Solution will ultimately reach its goals.However,what is clear is that this solution amounts to a major change in international taxation or as I call it:“A‘Giant Leap’for Multinational Groups”.展开更多
文摘数字经济所带来的商业模式和价值创造模式的变革,使跨国企业更容易对其业务进行时间与空间上的调整,也进一步加剧了全球税基侵蚀问题。如何通过国际税收协作应对数字经济下的税基侵蚀,已经成为国际税收治理新秩序关注的全球性议题。“税基侵蚀与反滥用税”(Base Erosion and Anti-abuse Tax,BEAT)作为美国在2017年颁布的《减税与就业法案》(Tax Cut and Job Act,TCJA)中设立的新税种,其原理与数字经济下国际税收治理趋势有相似之处,但其与TCJA设定的其他新国际税收规则不同,并无任何先前法律和提案中的预设,且其机制和条文在实施时表现出一定的模糊或待定之处。随着二十国集团/经济合作与发展组织(G20/OECD)主导的税基侵蚀和利润转移(BEPS)包容性框架下“双支柱”国际税收新规则的进展,以及美国内政的动荡,BEAT规则细节不断更新,从“停止有害倒置及结束低税收发展(SHIELD)提案”的提出,到被提议取消、由支柱二方案下的“低税支付规则”(UTPR)所代替,折射出美国处理国际税收利益时的被动和妥协,但BEAT在维护税收原则、规范税则细节和协调税收协定等层面对我国国际税收治理改革仍有一定积极意义。
文摘This article examines the challenges Brazil may face in implementingPillar Two, particularly in terms of its integration with Brazil's existing tax frameworkand constitutional considerations. The study explores how Brazil's existing World-wide Income Taxation (WWIT) system interacts with the Global Anti-Base Erosion(GloBE) Rules, as well as conflicts with the Brazilian National Tax Code, and implica-tions for the country's constitutional principles.
文摘This new era,shaped dramatically by technology developments and globalization,requires not just an overhaul of existing tax systems but a radical shift in the international tax perspective overall.As the national legislators and tax authorities struggle to keep pace with the evolving technology,an international and coordinated solution appears pivotal.Coordinated and coherent solutions have been put forward by the OECD and G20 countries with Action Plan(addressing BEPS with 15 actions to be implemented in domestic tax frameworks).As for the challenges arising from digitalization,further headway still needs to be made.Hence,one of the essential tasks of the OECD/G20 Inclusive Framework is to address such tax challenges arising from the digitalization of the global economy.Challenges like these are tackled with the socalled“Two-Pillar Solution”,which aims at ensuring that multinational enterprises pay a fair share of tax wherever they operate and generate profits.On the one hand,the“Two-Pillar Solution”ensures that profits are taxed where economic activities take place and where value is created while,on the other hand,it creates a level playing field for multinational enterprises as regards taxation.It is still though too early in the day to judge whether this Two-Pillar Solution will ultimately reach its goals.However,what is clear is that this solution amounts to a major change in international taxation or as I call it:“A‘Giant Leap’for Multinational Groups”.
