翻译：李敦峰校对：刘袁平
　　UnitedStates Stack: Companies Will Face Greater Transparency Because of BEPS Project
　　美国财政部官员斯塔克表示：企业因BEPS计划将面临更大透明度要求
　　By Kevin A. Bell
　　BNASnapshot
　　KevinA. Bell报导
　　BNA快讯
　　Development: A U.S. tax official saysthe BEPS project will result in greater transparency into the tax affairs ofmultinational companies.
　　Effect: Companies will need to adjust their tax planning and would bewise to avoid placing their intellectual property in zero-tax jurisdictions.
　　最新消息：一名美国税务官员表示，推行BEPS计划将引发跨国企业纳税情况更大的透明度。
　　影响：各公司有必要调整自身的税务规划，并且最好应避免将其知识产权配置于零税率管辖区。
　　March24 -The U.S. Deputy Assistant Treasury Secretary for International Tax Policy saida major consequence of the international project to combat base erosion andprofit shifting (BEPS) will be heightened levels of transparency into the taxaffairs of multinational companies.
　　RobertStack said March 24 that the biggest change arising from the BEPS project overthe next few years will be "much greater transparency for companies among tax jurisdictions."
　　Speakingat a Tax Executives Institute Inc. conference in Washington, D.C., Stack saidthe work on BEPS Actions 5 and 13 will lead to governments sharing more ofcompanies' tax information.
　　Theaim of Action 5, which deals with harmful tax practices, is to requirecountries to exchange preferential tax rulings, and Action 13, on transferpricing documentation, calls for countries to adopt a template for reportingthe income earned in each country in which they operate.
　　Stacksaid that the two BEPS action items will lead to greater transparency ofcompanies' tax affairs which will then lead to increased tax compliance.
　　3月24日 报导
　　美国财政部长国际税收政策副助理表示，打击税基侵蚀和利润转移(BEPS)国际项目的主要成果将是提高跨国企业纳税情况的透明度。
　　罗伯特.斯塔克于3月24日表示，在接下来的数年，BEPS项目所引发的最大改变将是"企业在不同税收管辖区域更大的透明度。"
　　斯塔克在华盛顿特区税务高管协会有限公司的大会上发表讲话，他说有关BEPS第5项和第13项行动将导致政府更多地分享企业税务情报。
　　与有害税收实践有关的第5项行动，旨在要求各国交换税收优惠裁定；同时与转让定价同期资料有关的第13项行动，则呼吁各国采纳报告模板，报告企业在每一个有经营活动的国家所赚取的收益。
　　斯塔克说这两项行动将引发企业纳税情况更大的透明度，而这又将有利于提高纳税遵从度。
　　Rulings
　　税收裁定
　　Stacksaid the Organization for Economic Cooperation and Development's Forum onHarmful Tax Practices is continuing its work on the exchange of tax rulings.
　　Thiswork, he said, involves rulings that can affect the tax base of anothercountry. Those rulings fall into two categories:
　　?those that give a companyan advantage and serve "no purpose other than to aid the stripping of income out of anothercountry," and
　　?those "that are themselvesharmful tax practices, like the granting of special tax rates."
　　Stacksaid countries' tax ruling regimes will become far more transparent in thefuture. "If you are able to receive a ruling in one of these jurisdictions, Ibelieve you will have to be prepared that the ruling will go to the otheraffected jurisdictions, which will change some of the utility of thosepractices."
　　Stacknoted that on March 18, the European Union announced a new program that willrequire jurisdictions to exchange some types of tax rulings.
　　"The EU, which does not have tax harmonization,has been deeply concerned about a few of the jurisdictions in the EUessentially becoming points of exit, or aiders in a type of base strippingwithin Europe," he said.
　　斯塔克表示，经济合作与发展组织有害税收实践论坛一直致力于推动交换税收裁定。他说，这项工作涉及能够影响另一国税基的裁定。这些裁定可分为两大类：
　　?让企业受益的税收裁定，但这些裁定"除了有助于从另一国剥离收入外，没有其他的目的"，以及
　　?"那些本身就属于有害税收实践，比如赋予企业特殊税率"的税收裁定。
　　斯塔克表示，在未来，各国的税收裁定制度将变得更加透明，"如果你能够在某一管辖区收到一个裁定，我相信你将必须做好准备，这一裁定将被发往受到影响的其他管辖区，这将改变那些裁定的部分效用。"
　　斯塔克提到，在3月18日，欧盟宣布了一项新的程序，要求各管辖区交换部分种类的税收裁定。
　　他说："虽然欧盟没有进行税收协调，但已经对少数几个实质上正在成为欧洲出境点或者某种税基剥离帮兄的管辖区深表忧虑。"
　　Country-by-Country Reporting
　　分国别报告
　　Stacksaid the country-by-country reporting template also will help bring about agreater degree of transparency.
　　Thequestion for companies, Stack said, will be, "Do we really want to show in our tax filingsaround the world that we have put X amount of net profit in this country, if itis a country that is viewed as, frankly speaking, some sort of tax haven?"
　　This,he said, "is a kind of transparency that you will have to be dealing with inthe years to come, and I think we will only see more of it."
　　斯塔克说，分国别报告模板同样将有助于带来更大程度的透明。
　　他说，对企业而言，问题是，"坦率地讲，如果某一国家被视为某种避税天堂，那么我们真的要满世界展示我们的税务档案吗，这些档案中有我们在该国的净利润数额。"他说，这"是在未来的几年，你将必须应对的一种透明要求，而且我想你将只会看到比这要求的更多。"
　　Tax Havens
　　避税天堂
　　Stacksaid that the increased transparency resulting from the BEPS project will makeit more difficult for companies "to use the traditional tax havens" such asBermuda and Luxembourg.
　　Companies,Stack said, will find it more difficult to operate in the low-tax end of thespectrum-the zero-tax jurisdictions. When the reporting template is finalizedand adopted by countries, they will need to provide the county-by-countryreporting template, including the amount of revenue and income and assets inthe zero-tax jurisdictions, to their own tax authorities, which will then sharethe information with other countries.
　　斯塔克表示，伴随着由BEPS项目所引发的日益增强的透明要求，企业将越来越难以利用诸如百慕大和卢森堡等"传统避税天堂"。
　　他说，企业将发现更加难以在低税率管辖区尤其是极端的零税率地区从事经营。一旦报告模板最终定稿，并为各国所采纳，企业将需要向其各自税务主管当局提交分国别报告模板，这些模板中包含了其在零税率管辖区的税收、收入和资产等金额，税务主管当局然后就会与其他国家分享这些信息。
　　Transfer Pricing
　　转让定价
　　Stacksaid the BEPS work on transfer pricing will encourage tax authorities to focuson where the related-party decision makers are, and "where are the peoplethat control risk." It will be much more difficult forcompanies to isolate the related-party ownership of intellectual property, or asignificant amount of cash, in a jurisdiction where "thereis an extremely low tax rate," and in an entity thatlacks "real substance," the officialsaid. However, he acknowledged the danger of using the term "real substance."
　　Stackasserted that the arm's-length standard is under attack. The U.S. Treasury isdefending the standard, he said, but other countries have put the U.S. on thedefensive because of the degree to which the transfer pricing rules "can be used to createbase erosion and profit shifting."
　　斯塔克说，与转让定价有关的BEPS成果将鼓励各国税收当局关注关联方的决策者在哪，以及"控制风险的人在哪"。企业要想将关联方的知识产权的所有权或巨额的现金隔离在"某一极端低税率地区"，或者隔离在某一"缺乏经济实质"的企业，这将变得更加困难。但同时，他也承认运用"经济实质"这一术语本身存在危险。
　　他承认独立交易原则正在受到挑战。他说，美国财政部一直在捍卫该原则，但其他国家由于这一转让定价规则在一定程度上"可能产生税基侵蚀和利润转移"而对美国进行反击。
　　Restructuring
　　企业重组
　　Stackpredicted that countries will continue to conduct aggressive transfer pricingaudits in order to try and find a "pot of intangible gold hidden somewhere," and that tax authorities will attempt to develop theoriesexplaining "why it should be back in theirjurisdiction."
　　Aggressiveaudits, he said, often take place when companies restructure their supplychains. The local tax authority notices that several years ago a company "was paying 100 intaxes, but now all of sudden it is paying 25 in taxes. However, nothing haschanged, the plant is still there."
　　Governments,Stack predicted, will make more information requests and engage in more auditpractices that will cause headaches for TEI members.
　　斯塔克预计，各国将继续对过渡的转让定价进行审查，以试图找到"隐藏在某处的无形的金罐"，而且各国税务当局也会试图设计理论以解释"为什么在其管辖区这些审查应该得到支持。"
　　他说，当企业重组其供应链时，过度审计经常发生。地方税务当局会注意到，几年前一家企业"还在按100缴税，但突然之间这家企业却在按25缴税。然而根本什么也没有发生，工厂依然在那里。"
　　斯塔克预测，各国政府将提出更多的情报交换请求，并开展更多的审计实践，这将给文本编码组织成员带来麻烦。
　　Dispute Resolution
　　争议解决机制
　　Stacksaid BEPS Action 14 on dispute resolution is in urgent need of attention.
　　Countries,he said, must comply with some basic principles. For example, the competentauthority should not defend an audit adjustment merely because it increasesrevenue.
　　"We would prefer that countries make a commitment to the rule of lawto apply agreed principles to the facts of the case,"Stack said. "That does not universally happen."
　　Stacksaid mutual agreement procedures need to be improved. Vague commitments bycountries to improve their MAP procedures are insufficient.
　　Countries,including the U.S., "must come up for a way for the world to monitor and call outcountries that misbehave, or use practices that are inappropriate, and come upwith some kind of global monitoring mechanism for the behavior of the mutualagreement process."
　　斯塔克表示，有关争端解决机制的BEPS行动14正急需关注。各国必须遵守一些基本的准则。比如，主管税务机关不应仅仅因为可以增加税收就坚持进行审计调整。"我们更希望各国能够承诺以法律规则的形式将一致同意的原则运用于案件事实，但这通常并不存在。"他说相互协商程序有必要进行改进。但各国对改进相互协商程序所做出的苍白承诺，显然不够。包括美国在内，各国"必须寻找一条途径以监督并提醒那些行为不俭或采用不恰当实践的国家，而且必须寻找到对相互协商程序行为进行全球监督的机制。"
　　Global Forum
　　全球论坛
　　Stacksaid the OECD's Global Forum on Transparency and Exchange of Information forTax Purposes offers some important lessons.
　　Forthe last decade, the forum has monitored tax information exchange by countriesthat are required to provide the information "upon request."
　　Stacksaid the 120 countries in the global forum "scurry to become compliant with the applicableinformation exchange standard. They have passed the laws. They have been calledout on whether they have passed the laws. They have been peer reviewed."
　　Thiskind of focus on developing good procedures, and then monitoring othercountries and calling them out if they do not develop and comply with them, "is a good model thatwe might try to implement in the future in the MAP space," he said.
　　斯塔克表示，经合组织税收透明度与情报交换全球论坛提供了一些重要经验。
　　在过去的十年间，该论坛一直在监控"应请求"提供情报的国家是如何进行税收情报交换的。他说，在全球论坛中有120个国家"迫切遵守所适用的情报交换准则。他们制定通过相关法律，他们大声疾呼他们是否已经通过相关法律，他们已经通过同行审议"。他说，这种致力于制定良好程序，然后监督其他国家，如果他们没有制定并遵守这些程序就知会他们，"这是一种很好的模式，我们可以在未来的相互协商程序领域中努力落实。"