支柱二中的UTPR是否偏离了国际共识及税收协定?  

Does the Pillar 2 Undertaxed Payments Rule Depart from International Consensus and Tax Treaties?

作　　者：李金艳[1] 陈新(译)[2] LI Jinyan;CHEN Xin

机构地区：[1]加拿大约克大学奥斯古德法学院 [2]国家税务总局苏州市税务局

出　　处：《国际税收》2022年第8期37-44,共8页International Taxation In China

摘　　要：2021年12月,OECD在其官网发布《应对经济数字化税收挑战——支柱二全球反税基侵蚀(GloBE)规则立法模板》。低税支付规则(UTPR)作为GloBE规则的一部分和收入纳入规则的后盾,在该立法模板中仅以首字母缩写形式出现。本文认为,UTPR从低税支付规则转变为低税利润规则,偏离了2021年10月达成的全球共识,与现行税收协定并不一致,可能会带来一定的法律问题。In December 2021,the OECD released Tax Challenges Arising from the Digitalisation of the Economy—Global Anti-Base Erosion Model Rules(Pillar Two)on its official website.As a part of the GloBE rules and a backup of the Income Inclusion Rule,the Undertaxed Payments Rule(UTPR)appears only as an acronym in this Model Rules.The paper argues that the OECD’s model undertaxed payments rule is in effect an undertaxed profits rule and thus departs from the global consensus reached in October 2021 and is incompatible with existing tax treaties,which may bring certain legal issues.

关 键 词：支柱二 全球最低公司税 税收协定 UTPR IIR 

分 类 号：F810.42[经济管理—财政学]