英文_OECD_修订后的BEPS行动5税收裁决透明度框架_68页_1mb

OECD/G20 Base Erosion and Profit Shifting Project - Revised BEPS Action 5 Transparency Framework on Tax Rulings Summary

Core Content

The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project focuses on reforming international tax rules to prevent profit shifting and base erosion by multinational enterprises (MNEs). A key component of this initiative is BEPS Action 5, which establishes a Transparency Framework on Tax Rulings. This framework aims to enhance the spontaneous exchange of information on tax rulings to improve transparency and combat BEPS strategies.

Main Points

Purpose of the Transparency Framework

• The framework is designed to enable tax administrations to identify BEPS risks and address them effectively.
• It supports the spontaneous exchange of information on tax rulings, ensuring that tax authorities can assess the potential for base erosion and profit shifting.
• The two-step process for information exchange is central to the framework, involving:
  1. A summary exchange of basic information.
  2. A text exchange upon request, based on foreseeable relevance and exhaustion of domestic measures.

Scope of the Transparency Framework

• The framework applies to both past and future tax rulings.
• Past rulings are those issued on or after 1 January 2010 and still in effect on 1 January 2014.
• Future rulings are defined based on the jurisdiction's entry into the Inclusive Framework and the cut-off dates of 30 June or 31 December in the year of entry.
• The sixth category of rulings (those not previously included) will not be expanded until 2028, unless the FHTP determines they raise similar BEPS concerns.

Implementation and Timeline

• The revised framework will be applied to exchanges on rulings from 2025.
• Exchanges of future rulings must occur within six months of issuance.
• A three-yearly peer review process will be conducted starting in 2026, with intermediate reviews available upon request.
• The XML Schema and Common Transmission System (CTS) are recommended for information exchange, unless bilateral agreements or limited ruling volumes apply.

Peer Review Process

• The peer review process is used to assess the effectiveness and implementation of the transparency framework.
• It includes terms of reference and a methodology for conducting reviews.
• The process covers information gathering, exchange of information, confidentiality, and statistics.
• Jurisdictions must identify all relevant jurisdictions for each tax ruling and ensure the completeness and accuracy of the information.

Key Revisions

Revised Template for Information Exchange

• A new template (Annex A) has been introduced to replace the original one.
• The template includes mandatory fields and optional information, with best practice recommendations for completing the summary section (Annex B).
• The template is designed to minimize administrative burden while providing useful filtering for receiving jurisdictions.

Revised XML Schema and User Guide

• A new version of the ETR XML Schema and User Guide (Annex C) are provided to support the exchange of information.
• These tools are intended to be used on a best efforts basis, unless otherwise agreed.

Best Practice Recommendations

• The summary section of the template should be completed in accordance with the guidance provided in Annex B.
• Jurisdictions should ensure that all relevant jurisdictions are identified for each tax ruling.
• The best efforts approach should be applied when complete information is not available.
• The XML Schema and CTS platform are recommended for efficient and secure information exchange.

Inclusive Framework

• The OECD/G20 Inclusive Framework on BEPS includes over 145 members.
• It ensures coordinated and consistent implementation of the BEPS standards.
• The framework includes consultation with international organizations, regional bodies, business, and civil society.
• The Two-Pillar Solution is an ongoing initiative to address tax challenges from digitalisation, including:
  • Pillar One: Reallocating taxing rights to market jurisdictions.
  • Pillar Two: Implementing a 15% minimum effective tax rate across more than 55 jurisdictions as of 2025.

Conclusion

The revised BEPS Action 5 Transparency Framework on Tax Rulings represents an important step in enhancing transparency and coherence in the international tax system. By improving the exchange of information and introducing best practices, the framework aims to reduce BEPS risks and ensure fair taxation of MNE profits in the context of a globalised and digitalised economy. The Inclusive Framework continues to play a central role in monitoring and coordinating the implementation of these standards.