受控外国公司规则(CFC)与收入纳入规则(IIR)的包容协调

Study on the Inclusive Coordination of the Controlled Foreign Corporation (CFC) Rule and the Income Inclusion Rule (IIR)

收入纳入规则(IIR)作为支柱二的主要规则,对支柱二蓝图能否转为现实具有重大影响。受控外国公司规则(CFC)与IIR在政策目标、适用范围、双重征税等方面具有一定的相似性,存在重叠适用和冲突的可能。此外,由于CFC规则和IIR针对的是子公司视同分配的利润,当利润实际分配给母公司辖区时会对母管辖区已经征收的补足税产生影响,即规则适用的基础已不存在。针对此前征收的补足税是否应当退回的问题,文章以案例模型的方式呈现了CFC规则和IIR在适用中可能发生的几种情形,分析得出预提税存在与否以及税率高低是影响两者关系的重要因素。在“增长友好型”的国际税收背景之下,对“一带一路”沿线国家降低甚至取消预提税是一个可能的发展趋势。

As the main rule of Pillar 2,IIR exerts a significant impact on whether Pillar 2 blueprint can be translated into reality.The CFC and IIR have certain similarities in terms of policy objectives,scope of application,double taxation issues,thus there is a possibility of overlapping applications and conflicts.In addition,since the CFC and IIR target the deemed distribution of profits by subsidiaries,when profits are actually distributed to the parent jurisdiction,they will have an impact on the supplementary tax already levied by the parent jurisdiction,i.e.,the basis for the application of the rule no longer exists.In response to the issue of whether the previously imposed tax should be refunded,the article presents several possible scenarios for the application of CFC and IIR using a case model.A conclusion can be drawn that the existence of withholding tax and tax rate are key factors affecting the relationship between the two.In the context of“growth friendly”international situation,it is an emerging trend to reduce or even abolish withholding taxes among countries along the“Belt and Road”.