“双支柱”多边共识背后的碎片化  

Fragmentation Behind the Multilateral Consensus on Two Pillars

作　　者：邱冬梅[1] QIU Dongmei

机构地区：[1]厦门大学法学院

出　　处：《国际税收》2022年第5期42-51,共10页International Taxation In China

基　　金：国家社会科学基金重大项目“推动构建更加公正合理的国际税收治理体系研究”(项目编号:20ZDA104)的阶段性研究成果。

摘　　要：2015年后,各国应对经济数字化税收问题的单边措施快速衍生,2018年后相关的单边立法活动趋于白热化,由此引发的国际贸易冲突受到了全球范围内各界的关注。尽管2021年10月达成的“双支柱”多边共识要求包容性框架参与方在未来两年内抑制单边措施的蔓延,但阻碍“双支柱”方案多边化立法进程的碎片化因素依然存在,包括且不限于美国国内税改受阻、加拿大引入数字服务税、欧盟集体行动的屡次受挫以及一些至今游离在多边共识之外的管辖区。能否妥善应对这些碎片化因素,关系到此次国际税改多边立法行动的成败。Since 2015, the unilateral measures to address tax challenges arising from the digitalization of the economy have thrived and spread quickly in many jurisdictions, particularly after 2018, leading to the intensive and escalating conflicts among countries in international trade. The multilateral consensus on “Two Pillars”, released in October 2021, requires the BEPS Inclusive Framework(IF) member jurisdictions to curb the introduction of new unilateral measures in the next two years.Nonetheless, the fragmentation still exists and may hinder the multilateral legislative process of the Two Pillars, which includes but not limited to the stalling progress on domestic tax reform in the United States, the introduction of digital service tax in Canada, the repeated setbacks of collective action in the EU and the hesitation of some IF members to join the multilateral consensus. The success of the implementation of Two Pillars hinges upon whether these fragmentations can be addressed properly.

关 键 词：“双支柱”方案 多边共识 数字服务税 单边措施 碎片化 

分 类 号：F810.42[经济管理—财政学]