10月5日，經合組織發布了關於稅基侵蝕和利潤轉移（BEPS）第十五項行動計劃要點的最終報告，預計20國集團（G20）財政部長將於10月8日在秘魯利馬舉行的會議上討論並簽署報告和建議的改動。不可否認，BEPS行動計劃將大大改變現有的國際稅收規則。經合組織/20國集團稅基侵蝕和利潤轉移項目將為各國政府提供解決方案，以彌補現行國際規則下的漏洞所造成的公司利潤“消失”或人為轉移至很少/沒有經濟活動發生的低稅/無稅環境。
In the next few months, we will see both global impact of the Final Package (via amendments of the OECD Model Tax Treaty, Transfer Pricing Guidelines and the Multilateral Instruments) and unified actions from countries. Moreover, we might see how tax authorities will use the Final package to challenge existing arrangements, transactions and business.
The policy formulation stage of this work will be concluded by the end of this year and further work is expected in the close future.
The following blog article analyses the 15 Action Points:
To read the full article, please click here.