10月5日，经合组织发布了关于税基侵蚀和利润转移（BEPS）第十五项行动计划要点的最终报告，预计20国集团（G20）财政部长将于10月8日在秘鲁利马举行的会议上讨论并签署报告和建议的改动。不可否认，BEPS行动计划将大大改变现有的国际税收规则。经合组织/20国集团税基侵蚀和利润转移项目将为各国政府提供解决方案，以弥补现行国际规则下的漏洞所造成的公司利润“消失”或人为转移至很少/没有经济活动发生的低税/无税环境。
In the next few months, we will see both global impact of the Final Package (via amendments of the OECD Model Tax Treaty, Transfer Pricing Guidelines and the Multilateral Instruments) and unified actions from countries. Moreover, we might see how tax authorities will use the Final package to challenge existing arrangements, transactions and business.
The policy formulation stage of this work will be concluded by the end of this year and further work is expected in the close future.
The following blog article analyses the 15 Action Points:
To read the full article, please click here.
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