论《双支柱框架协议》立法目的之变动与影响

On the Deviation from the Legislative Purpose of the Framework Agreement on Two-Pillar Solution and Possible Impacts on China

近日,由OECD/G20主导的应对经济数字化税收挑战多边谈判达成历史性共识。《双支柱框架协议》作为正在形成中的国际法,对双支柱方案的关键要素作出了确认和调整。本文在阐述《双支柱框架协议》对双支柱方案关键要素作出重要变化的基础上,分析这些重要变化引起双支柱方案立法目的之变动,并研判《双支柱框架协议》对中国的影响。

Recently,multilateral negotiations led by the OECD/G20 addressing the tax challenges of economic digitalization have reached a historic agreement.The Framework Agreement on Two-Pillar Solution,as an emerging international law,confirms and adjusts the key elements of the Two-Pillar Solution.Based on the important changes made to the key elements of the TwoPillar Solution,the paper analyzes the deviation from the legislative purpose of the Framework Agreement and the impact on China.