国际机制间合作与G20机制转型--以反避税治理为例

International Institutional Interplay and G20 Transition:The Case of Global Tax Governance

G20目前处于从危机应对向长效治理机制的转型中,正在发展"G20+"的国际机制间合作治理模式。其中,G20承担全球经济治理中的设定议程和建立共识的政治引领功能,其他国际机制提供全球经济治理的技术支持和执行方案。在这种合作治理的新模式中,新兴经济体能否以平等身份参与,维护G20开创的发达国家和发展中国家共同治理全球经济的时代精神,是决定G20机制能否成功转型的重要条件。在G20/OECD反避税治理的案例中,G20较好地体现了上述主张和诉求,推动达成了"税收与实质性经济活动相匹配"以及"税收情报自动交换"的治理原则和政治共识,而OECD也提供了一系列有效的技术实施纲领,从而实现了G20的"政治优势"与OECD"技术优势"的相互补充,推动全球反避税治理进程取得良好进展。

The G20 is in institutional transition from a crisis institution to a steering institution, adopting the 'G20+' governance architecture. In this new architecture, the role of the G20 is to set the agenda and build political consensus, while other international institutions are playing the role of technical support and implementation. For emerging economies, the G20 is the first global economic governance institution to participate on an equal footing with the advanced countries, so equal participation on the 'G20+' is the prerequisite to complete the G20 institutional transition. In the case of global tax governance, 'G20+OECD' reflects the needs and interests of both advanced and emerging countries. The G20 built the political consensus that taxation should be in jurisdictions where economic activity takes place and agreed on automatic exchange of tax information, and the OECD proposed the Action Plan of Base Erosion and Profit Shifting Action Plan and global Common Standard for the automatic exchange of tax information. In this way, the OECD's technical advantage is in complementing G20's political advantage, pushing the process of global tax governance.