BEPS第13项行动计划全球落地情况与影响

Implementation and Impacts of BEPS Action 13

BEPS第13项行动计划对转让定价文档和国别报告提交要求制定了统一的指引,有利于降低跨国纳税人的合规成本,也为转让定价税务管理提供了强有力的信息支撑。本文对该行动计划的主要内容进行回顾,通过跟踪该行动计划实施过程中各国的立法内容及OECD的同行审议结果,统计文档报送数量以及国别报告国家间自动交换情况,对其落地情况与影响进行研究。尽管目前第13项行动计划对于抑制BEPS问题的效果尚需更长时间的观察和更多的实证证据,但是国别报告的数据交换和公开,为监测BEPS的情况,加强转让定价税务管理的国际合作提供了更好的平台。

BEPS Action 13 has formulated unified guidelines for the submission requirements of transfer pricing documentation and CbC reports,which is good for reducing the compliance costs of cross-border taxpayers and also provides information support for tax administration on transfer pricing.This paper reviews the domestic legislative contents of Action 13 and the OECD peer review results of selected countries,the number of documentation submission and the automatic exchange of information of CbC reports.Though the impact of BEPS Action 13 on preventing BEPS issues may take longer time for observation and need more empirical evidences,the data exchange and disclosure of CbC reports provide a better platform for BEPS monitoring and the international cooperation of tax administration on transfer pricing.