2017年5月4日,OECD發布一份羅列有多邊主管當局交換國別報告協議下稅收管轄地間自動交換國別報告情況的完整清單。
按照該協議,簽署方將自動多邊交換國別報告信息,如同BEPS項目中第13項行動計劃所倡議的那樣。
OECD表示,該協議將有助于確保稅務機關能全面了解跨國集團的運營模式,同時確保這些信息的保密性。
OECD還表示,在承諾將于2018年交換信息的各稅務管轄地間目前已達成700多項自動交換關系,其中包括歐盟成員國間依照歐盟2016/881/EU條例達成的信息交換關系。第一次信息交換預計將于2018年6月開始。
OECD稱, 還有一些稅收管轄地,例如美國,將繼續努力同特定伙伴根據稅收協定或涉稅信息交換協議,就國別報告自動交換事宜達成雙邊主管當局協議。
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.