美国新反混合规则评析  

An Analysis of US New Anti-hybrid Rules

作　　者：魏俊[1] 柳雪梅 WEI JUN;LIU Xue-mei(Shandong Technology and Business University,Yantai 264005,China)

机构地区：[1]山东工商学院法学院,山东烟台264005 [2]山东工商学院财务处,山东烟台264005

出　　处：《山东工商学院学报》2021年第2期30-36,共7页Journal of Shandong Technology and Business University

基　　金：教育部2019年人文社会科学研究项目“我国反避税之混合错配安排的法律规制问题研究”(19YJA820045)。

摘　　要：美国财政部于2018年12月20日发布了新的反混合规则。与原规则相比,新的反混合规则将不合格混合付款、不合格输入错配付款,以及IRC第267A条规定范围内的三种付款类型纳入到不允许扣除的付款范围,并针对不同类型规定了每种情况下所要满足的条件,以及为消除错配而对公司进行的税收调整;此外,新规则还对双重合并损失规则作了变更。新规则是美国对BEPS混合报告的积极回应,被认为是美国反混合规则的重设,无疑将对跨国公司跨境融资安排产生重大影响。U.S.Treasury Department released its new hybrid mismatch regulations on December 20,2018.Compared with the original rules,three specified types of payments,namely a disqualified hybrid amount,a disqualified imported mismatch amount,and a payment subject to the 267A anti-avoidance rule,are included in the scope of payments that are non-deductible under the new rules.The conditions and tax adjustments for each type are stipulated,and changes to the dual consolidated loss(DCL)rules are made in new rules.The new rules are a positive response to the BEPS hybrid report,and are considered to be the resetting of anti-hybrid rules,which will undoubtedly have a significant impact on international financing arrangements of multinational companies.

关 键 词：混合错配 美国税制 BEPS 

分 类 号：F817.123.2[经济管理—财政学]