Guidance on the implementation of Country-by-Country Reporting: BEPS Action 13

國別報告實施指南：BEPS 第13項行動計劃

翻譯：吳明    校對：趙文祥 李敦峰

Introduction

引言

All OECD and G20 countries have committed to implementing country by country (CbC) reporting, as set out in the Action 13 Report “Transfer Pricing Documentation and Country-by-Country Reporting”. Recognising the significant benefits that CbC reporting can offer a tax administration in undertaking high level risk assessment of transfer pricing and other tax risks, a number of other countries have also committed to implementing CbC reporting, including developing countries.

所有 OECD 及 G20成員國一致承諾將落實在第13項行動計劃報告《轉讓定價文檔和國別報告》中規定的國別報告機制。鑒于國別報告在稅務機關對轉讓定價及其他稅收風險進行風險評估中發揮的重要作用，包括發展中國家在內的其他國家也紛紛承諾實施國別報告機制。

Countries have agreed that implementing CbC reporting is a key priority in addressing BEPS risks, and the Action 13 Report recommended that reporting take place with respect to fiscal periods commencing from 1 January 2016. Swift progress is being made in order to meet this timeline, including the introduction of domestic legal frameworks and the entry into competent authority agreements for the international exchange of CbC reports. MNE Groups are likewise making preparations for CbC reporting, and dialogue between governments and business is a critical aspect of ensuring that CbC reporting is implemented consistently across the globe. Consistent implementation will not only ensure a level playing field, but also provide certainty for taxpayers and improve the ability of tax administrations to use CbC reports in their risk assessment work.

實行國別報告制度作為解決利潤侵蝕和稅基轉移風險的首要任務，各國對此已經達成一致。第13項行動計劃報告中建議，國別報告制度應當自2016年1月1日起的財務年度開始施行。相關準備工作應當迅速推進以配合該時間表，包括國別報告相關制度的國內立法以及政府間協議的簽訂。與此同時，跨國企業集團也正在進行相應準備以應對國別報告的實施。另外，政府及企業之間的對話將成為確保國別報告在全球范圍內一致實施的重要因素。一致實施不僅可以確保公平的競爭環境，同時也為納稅人提供確定性，并增強稅務機關在其風險核定工作中使用國別報告的能力。

The OECD will continue to support the consistent and swift implementation of CbC reporting. Where questions of interpretation have arisen and would be best addressed through common public guidance, the OECD will endeavour to make this available.

OECD將一如既往地為國別報告的持續和迅速實施提供支持，以此確保公平的競爭環境。對于國別報告制度實施中產生的其他問題，OECD 將努力通過發布共同指南的方式予以解決。

The guidance below is intended to assist in this regard. This guidance covers the following issues:

· Transitional filing options for MNEs (“parent surrogate filing”).

· The application of CbC reporting to investment funds.

· The application of CbC reporting to partnerships.

· The impact of currency fluctuations on the agreed EUR 750 million filing threshold.

本指南所針對的問題涵蓋如下方面：

·跨國企業過渡期報送方式（“母公司替代報送”）。

·投資基金的國別報告應用指南。

·合伙企業的國別報告應用指南。

·匯率波動對既定跨國公司申報門檻（7.5億歐元）的影響。

In addition, the OECD will provide information on country specific aspects of CbC implementation, including the effective dates of CbC legal frameworks, local filing and surrogate filing mechanisms, and identifying the agreements for exchange of CbC reports that are in effect. Given that CbC Reporting is one of the BEPS minimum standards, a peer review of the implementation of CbC reporting will be conducted to ensure that the implementation of jurisdictions’ domestic legal frameworks is timely and in accordance with the Action 13 Report.

另外，OECD 將提供具體國家國別報告制度落實情況的信息，包括國別法律報告法律框架的生效日期、本地報送及替代報送機制，并認定國別報告交換協定的生效。鑒于國別報告制度屬于BEPS項目的最低標準，長沙工商代辦，將對國別報告制度落實情況進行同行評審，以確保一國或地區當地的法律已經被實施并已經遵循第13項行動計劃的要求。

1. Can MNE Groups with an Ultimate Parent Entity resident in a jurisdiction whose CbC reporting legal framework is in effect for Reporting Periods later than 1 January 2016 voluntarily file the CbC report for fiscal periods commencing on or from 1 January 2016 in that jurisdiction? What is the impact of such filing on local filing obligations in other jurisdictions?