英文_OECD_修订后的BEPS行动5税收裁决透明度框架_68页_2mb

报告摘要

OECD/G20 BEPS Action 5 Transparency Framework on Tax Rulings: Revised Summary

Overview

The OECD/G20 Base Erosion and Profit Shifting (BEPS) Inclusive Framework has revised the transparency framework for spontaneous exchange of information on tax rulings, based on an effectiveness review. This framework aims to balance BEPS risk identification with administrative burdens, enhance transparency, and support policy implementation.

Key Changes from Effectiveness Review

Purpose and Scope: Clarified that exchanges are for swift BEPS risk identification with minimal administrative burden. No expansion of the sixth ruling category until 2028.
Definition of Rulings: Updated rules for past and future rulings, with clearer timelines and obligations. Future rulings must be exchanged within six months of issuance.
Information Exchange: Revised template with best practice recommendations for summaries; encouraged use of XML Schema and Common Transmission System (CTS) on a best-efforts basis.
Obligations for Jurisdictions: All members/jurisdictions must implement spontaneous exchange based on the two-step process, with transparency requirements for confidentiality and statistics.

New Terms of Reference (2026-2030)

Applicable from the 2025 review year, including updated rules for past/future rulings exchanges and requirements for the best-efforts approach.
Streamlined peer review with triennial assessments and simplified questionnaires for compliant jurisdictions.

Assessment Methodology for Peer Reviews

Annual peer reviews replaced by triennial cycles starting in 2026.
Simplified process for jurisdictions with full legal/administrative frameworks; intermediate reviews available upon request.
No new policy standards introduced, only enforcement methods updated.

Technical Implementation

Revised Exchange on Tax Rulings (ETR) XML Schema, version 3.0, effective from January 1, 2027.
Best practice recommendations for completing information exchange summaries to improve usability and quality.

This revised framework enhances cooperation among jurisdictions and addresses BEPS risks through targeted information sharing and improved technical standards.

展开完整摘要