全球税收治理与多边主义构建:基于BEPS多边公约扩散机制的研究

Global Tax Governance and Multilateralism Construction:Research on the Diffusion Mechanism of BEPS MLI

如何兼顾不同国家的诉求和能力差异是多边机制发展面临的一个难题。本文以OECD/G20《实施税收协定相关措施以防止税基侵蚀和利润转移的多边公约》的签署为观察窗口,研究了多边主义在全球税收治理中的实现程度与深化路径。通过在世界政体理论框架下分析反避税多边机制的扩散过程和结果,本文研究发现,虽然BEPS多边公约与发展中国家的诉求存在差距,但外部规范性和胁迫性压力可能会促使发展中国家签署公约;本文还进一步以BEPS多边公约中混合错配和常设机构方面的具体条款为例,构建了条款生效网络数据库,运用社会网络分析法探究多边机制下公约签署国的条款选择及执行程度。研究发现,作为当前全球税收治理核心组织OECD/G20提出的最具影响力的全球反避税多边机制,BEPS多边公约对发展中国家包容性尚有不足,导致反避税政策扩散的广度和深度距离预期仍有差距。该研究有助于更好地掌握多边机制下国际反避税政策的实施情况,为我国倡导真正的多边主义、更好地参与全球税收治理提供了有价值的参考。

How to balance the differences in demands and capabilities of different countries is a challenge faced by the development of multilateral mechanisms.Taking the signing of the OECD/G20 Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting(“BEPS MLI”)as an observation window,this paper studies the realization degree and deepening path of multilateralism in global tax governance.By analyzing the diffusion process and results of anti-tax avoidance multilateral mechanisms under the world policy theoretical framework,this paper finds that although there is a gap between BEPS MLI and the demands of developing countries,external normative and coercion-based pressure may prompt developing countries to sign the convention;This paper further takes the specific provisions of hybrid mismatches and permanent establishment in BEPS MLI as an example to construct a network database of effective provisions,and uses the social network analysis method to explore the selection and implementation depth of the provisions of the signatories under the multilateral mechanism.It is found that BEPS MLI,as the most influential global anti-tax avoidance multilateral mechanism proposed by OECD/G20,the core organization of global tax governance,is not inclusive enough for developing countries,resulting in a gap between the breadth and depth of anti-tax avoidance policy diffusion and expectations.This paper helps to better understand the implementation of international antitax avoidance policies under multilateral mechanisms,and provides valuable references for China to advocate true multilateralism and better participate in global tax governance.