OECD应对经济数字化税收挑战的工作计划:简介与观察

OECD’s Work Programme to Develop a Consensus Solution to the Tax Challenges Arising from the Digitalization of the Economy: Introduction and Observation

2019年5月31日,OECD发布了一份题为《形成应对经济数字化税收挑战共识性解决方案的工作计划》。该工作计划所包含的双支柱方案,致力于从两个层面解决经济数字化带来的税收挑战。支柱1方案指向税收管辖权划分问题,将修订利润分配规则与联结度规则,形成"新课税权"及新的"应税存在"或"应税来源"概念;支柱2方案针对遗留的BEPS问题,将会改变国内法,形成全球性最低税、税基侵蚀支付征税两类政策选项。本文简要介绍了该工作计划的主要内容,并从国际税收规则变迁视角对其进行了初步分析和观察。

OECD released a Programme of Work to Develop a Consensus Solution to the Tax Challenges Arising from the Digitalization of the Economy on 31st May,2019.Proposals were grouped into two pillars which could form the basis for consensus.Pillar One focuses on the allocation of taxing rights,seeks to form a new taxing right and taxable presence by revising the current profit allocation rules and nexus rules.Pillar Two focuses on the remaining BEPS issues which will change domestic law and form two policy options of global minimum tax and a tax on base eroding payments rule.This article gives a brief introduction to this work programme and makes a preliminary analysis from the perspectives of transformation of international tax rules.