摘要
2020年1月31日,OECD发布《关于以双支柱提案应对经济数字化税收挑战的声明》,确定了"统一方法"的整体设计框架,并将其作为"支柱一"解决方案的谈判基础。本文系统提炼"统一方法"之征税对象、新联结度、利润分配、消除双重征税、争议预防与解决等方面要点,并就"统一方法"进一步落地需细化的国际税收规则,如收入来源地的规定、金额A的计算、消除双重征税的方法、征管路径等问题作前瞻性分析与思考。
The"Statement by the OECD/G20 Inclusive Framework on BEPS on the Two-Pillar Approach to Address the Tax Challenges Arising from the Digitalisation of the Economy"(January 31,2020)defines the design framework for the"Unified Approach"to be used as the negotiation basis under Pillar One.This paper systematically reviews the key concepts of the Unified Approach such as scope,new nexus,allocation of profit,elimination of double taxation,dispute prevention and resolution.The paper makes a prospective analysis on the elaboration of the international tax rules for the implementation of the Unified Approach,such as source rules,calculation of Amount A,methods of eliminating double taxation,tax administration and tax collection.
出处
《税务研究》
CSSCI
北大核心
2020年第8期62-66,共5页
关键词
经济数字化
“支柱一”
“统一方法”
国际税收规则
Digitalisation of the Economy
Pillar One
Unified Approach
International Tax Rules
