对BEPS行动计划应用实践的思考

Some Thoughts on the Application of BEPS Project

后BEPS时代,各国参与重心已从如何制定规则转向接受规则、履行承诺、建立有效的监督机制等问题。本文回顾BEPS行动计划成果及实践要求,集中关注OECD和G20成员国在最低标准领域的实践情况,并加以分析,希望通过趋势展望对我国BEPS行动计划的应用实践提出建议。

Under the Post-BEPS environment, countries that have participated in the BEPS Project have paid their attention from making rules to accept new rules, fulfill their commitments and establish effective monitoring mechanisms. This paper briefly reviews the BEPS action plans and their requirements of implementation, and concentrates on the application in the four minimum standards areas by G20 and OECD countries. After analyzing the tendencies of BEPS, the paper puts forward suggestions on the implementation of BEPS Project in China.