徘徊在十字路口的跨国企业国际征税  

International Corporate Taxation at a Crossroads

作　　者：索尔·皮乔托 梁若莲(译) Sol Picciotto;LIANG Ruolian

机构地区：[1]英国兰卡斯特大学 [2]国家税务总局广东省税务局

出　　处：《国际税收》2023年第5期32-38,共7页International Taxation In China

摘　　要：跨国企业在日益全球化的经济中以单一企业的身份开展经营活动,但其利润税却由各国征收。因此,国际税收规则从一开始就因自相矛盾的方法而四分五裂:要么通过将跨国企业与从事类似业务的独立公司进行比较,来确定某一辖区内的跨国企业应归属于每个独立构成实体的应税利润;要么按照反映跨国企业在某一辖区内从事活动的要素来分配全球利润,据以对其中合理的份额征税。1995年OECD《跨国企业与税务机关转让定价指南》被广泛采用之后,独立实体原则成为主流原则。但它以将高额利润归属于低税辖区实体为基础,因而不当地激励着跨国企业制定避税策略。基于此,G20授权OECD启动税基侵蚀和利润转移(BEPS)项目,试图改革这些规则,由经济活动发生地对跨国企业利润征税,标志着单一征税原则的回归。当前“双支柱”方案对跨国企业采用了单一征税原则和公式分配的技术标准,但却是叠加在以互不兼容的独立实体原则为基础的现有规则之上。国际税收的根基是否稳定取决于能否摆脱这一两难困境,并根据跨国企业在每个辖区开展的实际活动,公平、均衡地分配对其利润进行征税的权利。Transnational corporations(TNCs)act as unitary firms in an increasingly globalised economy,but taxes on their profits are levied by national states.Hence,international tax rules have from the start been riven by contradictory approaches:either to determine the taxable profits attributable to each separate constituent entity of the TNC in their jurisdiction by comparing them with independent firms conducting a similar business,or to tax an appropriate share of the TNC's global profts apportioned by factors reflecting its activities within the jurisdiction.The separate entity principle became dominant,especially with the adoption of the OECD Transfer Pricing Guidelines in 1995,but it gave a perverse incentive to TNCs to devise tax avoidance strategies,based on attributing high levels of profit to entities in jurisdictions where they would be taxed at low rates.The project on base erosion and profit shifting(BEPS)was mandated by the G20 to reform these rules so that TNCs could be taxed where their activities occur,signaling a return to the unitary principle.The latest proposals now adopt the principle of unitary taxation of TNCs,together with technical standards for formulary apportionment,but only as an overlay on top of existing rules based on the incompatible independent entity principle.A stable foundation for international tax depends on resolving this dilemma and agreeing a fair and balanced allocation of rights to tax TNCs'profits based on their real activities in each jurisdiction.

关 键 词：跨国企业 单一征税 公式分配 独立实体原则 独立交易原则 

分 类 号：F810.42[经济管理—财政学]