欧盟在其《母、子公司指令》修订中正式采用反滥用条款

纵横四海

欧盟在其《母、子公司指令》修订中正式采用反滥用条款

(2015-02-03)

中国国际税法智库   李敦峰译

EU Formally Adopts Anti-Abuse Clause In Overhaul of Parent-Subsidiary Directive

What's New: The EU adopts an anti-abuse clause that will allow member states to challenge corporate groups set up for aggressive tax planning or tax avoidance.

最新动态：欧盟正式通过一项反滥用条款，允许成员国挑战以激进的税收筹划或避税为目的而设立的企业集团。

What's Next: Member states have until Dec. 31, 2015, to implement changes.

详细报导：成员国必须于2015年12月31日前将这些新修订付诸实施。

Jan. 28 — European Union finance ministers completed the overhaul of the EUparent-subsidiary legislation designed to eliminate double taxation from hybrid loan mismatches as well add an anti-abuse rule in order to curb tax avoidance and aggressive tax planning by corporate groups.

Following a November 2013 European Commission proposal to revise the EU directive (EEC/96/2011), the final approval of the EU parent-subsidiary legislative came after Belgium, the United Kingdom and the Netherlands dropped objections in December about the anti-abuse amendment. The anti-abuse clause will restrict governments from granting the benefits of the parent-subsidiary law to corporate arrangements or a series of arrangementsthat are not “genuine” and have been in place to obtain a tax advantage without reflecting economic reality.

1月28日报导，旨在消除因混合贷款错配导致的双重征税，欧盟财长完成了对《欧盟母、子公司指令》的重大修订；此外，为防止企业集团实施的避税和激进的税收筹划，指令中增加了反滥用条款。2013年11月，欧盟委员会提议修订欧盟指令(EEC/96/2011),在12月比利时、英国与荷兰不在对反滥用修正案持反对意见后，对欧盟母子公司法规的修订最终获得通过。该反滥用条款将限制各成员国政府，向那些并非真实、且旨在获取不能反映经济实质的税收利益的企业或一系列安排，授予母子公司法规所规定的税收优惠。

The decision made Jan. 27 was without debate and essentially rubber-stamped the agreement reached Dec. 9, 2014.

In addition, the anti-abuse clause is a deminimis law, and therefore EU member states can implement an even stricter version than that agreed Jan. 27.

Originally adopted in 1990, the EU parent-subsidiary law was approved to prevent companies from being taxed twice in the EU single market.

该决定于1月27日毫无争议地获得通过，且实际上早在2014年12月9日便已获得一致同意。此外，该反滥用条款是对法律的微调，因此各欧盟成员国可对1月27日的版本采用更加严格的措施。

Hybrid Mismatches

混合错配

Earlier in 2014, EU finance ministers approved the portion of the EU parent-subsidiary directive designed to reduce hybrid loan mismatches.

“The changes to the parent-subsidiary legislation paves the way for more comprehensive tools to stop corporate groups from pursuing tax avoidance and aggressive tax planning,” said European Taxation Commissioner Pierre Moscovici in a news release.

早在2014年，为消除混合贷款错配，欧盟财长已经批准了母、子公司指令修订的部分内容。欧盟税务专员Pierre Moscovici在一次新闻发布会上表示：“对母、子公司指令的修订，为采用更广泛的措施以遏制企业集团的避税和激进的税收筹划行为铺平了道路。” The final terms of the anti-abuse clause in the revised legislation has triggered criticism from some politicians in the European Parliament. The most outspoken of those has been German Green Party member Sven Giegold. When the terms of anti-abuse clause agreement were announced in December, Giegold accused EU member states of only “tinkering” with the EU parent-subsidiary legislation despite the recent revelations about more than 300 “sweetheart” tax agreements Luxembourg made with multinational companies.

在修订的法规中最终增加反滥用条款也引发了欧洲议会部分政客的批评。其中最直言不讳的政治家属德国绿党成员Sven Giegold。在12月宣布反滥用条款时，Giegold指责各欧盟成员国仅仅是修补欧盟母、子公司指令，却不顾近期卢森堡与各跨国企业达成的300多份秘密税收协议的泄露事件。

“Finance ministers failed to close crucial loopholes in the parent-subsidiary directive and instead merely agreed on a vague anti-abuse rule,” Giegold said at the time. “Big corporations like Amazon, Google and Starbucks that want to shunt their profits around under the radar to avoid their tax responsibility will be able to continue to do so.”

Finance ministers, he said, “are totally ignoring the clear-cut way to prevent the abuse of the legislation by introducing a minimum tax rate.”

EU member states have until Dec. 31, 2015, to implement the changes to the EUparent-subsidiary legislation into national law.

Giegold表示：“财长们没有消除在母、子公司指令中的重大漏洞，反而仅仅是同意一项苍白无力的反滥用规则，那些期望神不知鬼不觉转移利润以逃避纳税义务的，诸如亚马逊、谷歌和星巴克等大企业，将可以继续这样做。

来源：王建伟的博客-国际税收

http://blog.sina.com.cn/s/blog_62083e2c0102vjoe.html