2017年5月4日,OECD发布一份罗列有多边主管当局交换国别报告协议下税收管辖地间自动交换国别报告情况的完整清单。
按照该协议,签署方将自动多边交换国别报告信息,如同BEPS项目中第13项行动计划所倡议的那样。
OECD表示,该协议将有助于确保税务机关能全面了解跨国集团的运营模式,同时确保这些信息的保密性。
OECD还表示,在承诺将于2018年交换信息的各税务管辖地间目前已达成700多项自动交换关系,其中包括欧盟成员国间依照欧盟2016/881/EU条例达成的信息交换关系。第一次信息交换预计将于2018年6月开始。
OECD称, 还有一些税收管辖地,例如美国,将继续努力同特定伙伴根据税收协定或涉税信息交换协议,就国别报告自动交换事宜达成双边主管当局协议。
OECD Issues Progress Update On CbC Reporting Implementation
On May 4, 2017, the OECD released a full list of automatic exchange relationships among jurisdictions under the Multilateral Competent Authority Agreement on the exchange of country-by-country reports (CbC MCAA).
The Agreement provides for signatories to automatically exchange CbC reports multilaterally, as proposed by base erosion and profit shifting (BEPS) Action 13.
The OECD said the framework will help ensure that tax administrations obtain a complete understanding of how multinationals structure their operations, while also ensuring the confidentiality of such information is safeguarded.
The OECD said that more than 700 automatic exchange relationships have now been established among jurisdictions committed to exchanging CbC reports as of 2018, including those between European Union member states under EU Council Directive 2016/881/EU. The first exchanges are expected to take place in June 2018.
According to the OECD, Some jurisdictions also continue to work towards agreeing bilateral competent authority agreements for the automatic exchange of CbC reports with specific partners under tax treaties or tax information exchange agreements, such as the United States.