【特别提醒】OECD：《交易利润分割法的修订指南》（2018 年6月，中英对照）

李威03

【特别提醒】OECD：《交易利润分割法的修订指南》（2018 年6月，中英对照）
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Foreword
前言
The integration of national economies and markets has increased substantially in recent years, putting a strain on the international tax rules, which were designed more than a century ago. Weaknesses in the current rules create opportunities for base erosion and profit shifting (BEPS), requiring bold moves by policy makers to restore confidence in the system and ensure that profits are taxed where economic activities take place and value is created.
近年来，各国经济和市场的一体化大大增加，给一个多世纪前制定的国际税收规则带来了压力。现行规则的缺陷为税基侵蚀和利润转移(以下简称“BEPS”)创造了机会，这要求政策制定者采取大胆举措，以恢复对该体系的信心，并确保利润在经济活动发生和价值创造的地征税。
Following the release of the report Addressing Base Erosion and Profit Shifting in February 2013, OECD and G20 countries adopted a 15-point Action Plan to address BEPS in September 2013. The Action Plan identified 15 actions along three key pillars: introducing coherence in the domestic rules that affect cross-border activities, reinforcing substance requirements in the existing international standards, and improving transparency as well as certainty.
继2013年2月《应对税基侵蚀和利润转移报告》发布后，2013年9月经合组织和G20国通过了解决BEPS问题的15项行动计划。《行动计划》确定了三个主要支柱下的15项行动计划：在影响跨境活动的国内规则中引入一致性，加强现有国际标准中的实质性要求，并提高透明度和确定性。
After two years of work, measures in response to the 15 actions were delivered to G20 Leaders in Antalya in November 2015. All the different outputs, including those delivered in an interim form in 2014, were consolidated into a comprehensive package. The BEPS package of measures represents the first substantial renovation of the international tax rules in almost a century. Once the new measures become applicable, it is expected that profits will be reported where the economic activities that generate them are carried out and where value is created. BEPS planning strategies that rely on outdated rules or on poorly co-ordinated domestic measures will be rendered ineffective.
经过两年的努力，OECD于2015年11月在安塔利亚向二十国集团领导人提交了一份15项行动计划的应对措施。所有不同的成果，包括2014年以临时形式交付的成果，都被合并为一个全面的一揽子方案。BEPS的一揽子方案代表着近一个世纪以来国际税收规则的首次重大变革。一旦新措施实施，预计利润将在产生利润的经济活动地和价值创造地征税。依赖过时规则或缺乏协调的国内措施的BEPS规划战略将变得无效。
Implementation is now the focus of this work. The BEPS package is designed to be implemented via changes in domestic law and practices, and in tax treaties. With the negotiation for a multilateral instrument (MLI) having been finalised in 2016 to facilitate the implementation of the treaty related measures, over 75 jurisdictions are covered by the MLI. The entry into force of the MLI on 1 July 2018 paves the way for swift implementation of the treaty related measures. OECD and G20 countries also agreed to continue to work together to ensure a consistent and co-ordinated implementation of the BEPS recommendations and to make the project more inclusive. Globalisation requires that global solutions and a global dialogue be established which go beyond OECD and G20 countries.
如何实施是现在这项工作的重点。BEPS一揽子方案旨在通过修改国内法和实务操作以及税收协定来实现。随着2016年多边工具（以下简称“MLI”）谈判的完成，以促进条约相关措施的实施，MLI涵盖了超过 75 个司法管辖区，并于2018年7月1日生效，为迅速落实条约相关措施铺平了道路。经合组织和G20国还同意继续共同努力，以确保BEPS建议得到一致和协调的实施，并使该项目更具包容性。全球化要求建立超越经合组织和G20国的全球解决方案和全球对话。
A better understanding of how the BEPS recommendations are implemented in practice could reduce misunderstandings and disputes between governments. Greater focus on implementation and tax administration should therefore be mutually beneficial to governments and business. Proposed improvements to data and analysis will help support ongoing evaluation of the quantitative impact of BEPS, as well as evaluating the impact of the countermeasures developed under the BEPS Project.
更好地理解BEPS建议在实践中的实施方式，可以减少政府之间的误解和争端。因此，加大对实施和税收管理的关注应有利于政府和企业。对数据和分析提出的改进将有助于支持正在进行的对BEPS量化影响的评估，以及对BEPS项目下制定的对策的影响进行评估。
As a result, the OECD established an Inclusive Framework on BEPS, bringing all interested and committed countries and jurisdictions on an equal footing in the Committee on Fiscal Affairs and all its subsidiary bodies. The Inclusive Framework, which already has more than 110 members, is monitoring and peer reviewing the implementation of the minimum standards as well as completing the work on standard setting to address BEPS issues. In addition to BEPS members, other international organisations and regional tax bodies are involved in the work of the Inclusive Framework, which also consults business and the civil society on its different work streams.
This report was approved by the Inclusive Framework on BEPS on 4 June 2018 and prepared for publication by the OECD Secretariat.
因此，经合组织建立了BEPS包容性框架（以下简称“IF”），使所有感兴趣和承诺的国家和辖区在财政事务委员会及其所有附属机构中享有平等地位。目前已有110多个成员的IF正在对最低标准的实施进行监督和同行评议，并在制定标准方面完成工作，以解决BEPS问题。除BEPS成员外，其他国际组织和地区税务机构也参与了IF的工作，IF还就其不同的工作流程向企业和民间征求意见。本报告已于2018年6月4日获得BEPS包容性框架的批准，并准备由经合组织秘书处发布。
content
目录
Foreword4
前言4
Abbreviations and acronyms9
缩略词9
Executive summary9
执行摘要9
Revisions to Section C, Part III Chapter II of the OECD Transfer Pricing Guidelines11
对《指南》C节第三部分第二章的修订11
C.1.General11
C.1. 概述11
C.2.When is a transactional profit split method likely to be the most appropriate method?14
C.2. 何时交易利润分割法可能是最合适的方法？14
C.3.Guidance for application - in general37
C.3. 应用指南——一般原则37
C.4.Guidance for application - Determining the profits to be split45
C.4.应用指南——确定待分割的利润45
C.5.Splitting the profits53
C.5.分割利润53
Annex II to Chapter II - Examples to Illustrate the Guidance on the Transactional Profit Split Method69
第二章附件二：交易利润分割法的应用说明69


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