国际税收遵从保障项目(ICAP):一种多边税收合作遵从的实践探索  

International Compliance Assurance Programme: A Practical Exploration of Multilateral Tax Cooperation Compliance

作　　者：廖益新[1] 芦泉宏 LIAO Yixin;LU Quanhong

机构地区：[1]厦门大学国际税法与比较税制研究中心

出　　处：《国际税收》2022年第7期3-13,共11页International Taxation In China

基　　金：国家社科基金重大项目《推动构建更加公正合理的国际税收治理体系研究》课题(项目批准号:20ZDA104)的阶段性研究成果。

摘　　要：国际税收遵从保障项目(ICAP)是OECD晚近推出的跨国企业与相关各国税务机关在自愿透明和相互信任的基础上,对其跨境投资经营活动涉及的税收风险进行评估和保障的国际税收合作试验性项目。区别于传统的国际税收合作机制,ICAP具有税收合作遵从的属性特征,是税收合作遵从在国际多边层面的延伸扩展。本文认为,在国际税收不确定性增加的后BEPS时代背景下,发展类似ICAP这样的多边国际税收合作遵从机制,既能够为跨国企业的国际投资经营活动提供更高的税收确定性,又有助于税务机关降低税收征管成本,预防和及时有效解决国际税收争议。The International Compliance Assurance Programme(ICAP)is an international tax cooperation pilot programme recently launched by the OECD for multinationals and tax authorities of relevant countries to assess and ensure the tax risks involved in their cross-border investment and business activities on the basis of voluntary,transparency and trust.Different from the traditional international tax cooperation mechanisms,ICAP has the attribute of tax cooperative compliance,and it is an extension of tax cooperative compliance at the international multilateral level.Under the background of the post-BEPS era with increasing international tax uncertainty,the development of multilateral international tax cooperation compliance like ICAP can,on the one hand,provide higher tax certainty for the international investment and business activities of multinationals,and on the other hand,help tax authorities reduce the cost of tax administration,and prevent and resolve international tax disputes in a timely and effective manner.

关 键 词：国际税收遵从保障项目 多边税收合作遵从 税收确定性 

分 类 号：F810.42[经济管理—财政学]