后BEPS时代相互协商程序运行成效分析

On the Operation of Mutual Agreement Procedure in the Post-BEPS Era

相互协商程序是跨境纳税人在面临跨境涉税争议时可选择的较为成熟的税收确定性工具之一,也是消除国际重复征税的重要举措。进入后BEPS时代以来,在经济合作与发展组织(OECD)和各辖区税务主管当局的共同努力下,相互协商程序得到进一步完善,但同时也面临部分新问题。本文回顾了BEPS第14项行动计划的主要内容,利用OECD每年发布的相互协商程序统计数据,分析后BEPS时代相互协商程序在实践中的运行成效并剖析原因,提出了完善数据报送口径、优化结案方式管理等建议。

Mutual Agreement Procedure(MAP) is a well-developed tool which helps eliminate international double taxation and enhances tax certainty for taxpayers when they encounter cross-border tax disputes. In the post-BEPS era, MAP has been further improved with the joint efforts of the OECD and the competent tax authorities of various jurisdictions. However, certain new problems arise in spite of the achievements obtained. The paper reviews the BEPS Action 14, analyzes the operation efficiency of MAP in the post-BEPS era by using the statistical data disclosed by the OECD annually, and puts forward suggestions on improving the data reporting and administration on case closing.