BEPS行动计划对政府及企业的影响分析

An Impact Analysis of BEPS Project on Governments and Enterprises

BEPS行动计划最终成果出台后,由于各国所处的发展阶段、发展策略不同,对待BEPS项目的态度存在显著差异,这也给跨国公司带来了对于不确定性的担忧。其中,转让定价中无形资产的价值归属和自动税收情报交换的全面推广是BEPS行动计划落地中引人注目的两大亮点,本文从这两个方面入手,比较分析了不同国家所持立场背后的经济原因,并对跨国公司以及中国的应对进行了简要阐述。

Since the releasing of the final achievements of the BEPS Project, countries have taken different attitudes to this Project because of their different development stages and strategies, which brings concerns of uncertainty for multinational companies. For example, the value attribution of intangible assets in transfer pricing and the promotion of automatic exchange of tax information are two highlights in the implementation of the BEPS Project. Based on the two aspects, the paper makes a comparative study of the economic reasons behind the different attitudes of different countries, and also analyses the countermeasures for multinational companies and Chinese government.