2024-01-10-KPMG_s_EU_Tax_Centre-Euro_Tax_Flash_from_EU_Tax_Centre_8页_421kb

报告摘要

EU Pillar Two Implementation Report

Purpose and Overview

The European Commission has published frequently asked questions (FAQs) on interpreting and implementing the EU Minimum Tax Directive (2022/2523). The FAQs are intended to provide clarity and implementation guidance to EU Member States, based on informal discussions between the Commission and Member States.

Key Highlights

1. Pillar Two Implementation Details

EU Minimum Tax Directive entered into force on December 23, 2022, with requirements for Member States to transpose into domestic law by December 31, 2023.
Application timelines:
- Income Inclusion Rule (IIR): Applicable from fiscal years beginning on or after December 31, 2023.
- Undertaxed Profits Rule (UTPR): Applicable from fiscal years beginning on or after December 31, 2024.
Member States may elect to defer application of both rules until December 31, 2029, provided they have no more than 12 Ultimate Parent Entities (UPEs) in the jurisdiction.
- Countries that have notified their election: Estonia, Latvia, Lithuania, Malta, Slovakia.

2. Interplay with OECD/Inclusive Framework Rules

The Commission has confirmed that Member States should apply the EU Minimum Tax Directive in line with the OECD Model Rules, Commentary, and Administrative Guidance (including July 2023 Guidance on Safe Harbours).

Minimum effective tax rate requirements (15%) are applied with certainty to businesses globally.

3. Pillar Two Rules Not Influenced by OECD Commentary

Key rules defined by EU legislative text, meaning national interpretation may vary. Notably, the EU’s scope includes specific rules related to:
- Safe Harbours: CBY-SH, QDMTT-SH, UTPR-SH.
- Tax Scheme Reviews: Tax schemes subject to EC State aid approval are treated uniformly.
- Local Accounting Standards & Deadlines: Use of national methods, accompanied by updated notification timelines.

4. EU-Specific Additions

Countries must additionally ensure:

Amounts withheld due to interest/dividends are allocated appropriately.
Stock-based compensation, debt classification by parent companies and subsidiaries are treated consistently.
Windfall taxes triggered by national-level incentive programs may constitute Covered Taxes.

Upcoming & Future Developments

Further Administrative Guidance from the OECD Inclusive Framework planned, including:
- Deferred tax recalculation rules.
- Broad-based implementation frameworks.
Peer review mechanism under development by OECD to assess whether national implementations comply with international agreements (including Pillar Two Safe Harbours).

Summary

The EU Pillar Two implementation requires a global tax framework that reconciles local legislation with international standards. Member States remain subject to flexibility where national rules may restrict standard OECD methods (e.g., tax scheme exclusions). Recent endorsements confirm full political backing for the OECD framework, but further guidance is awaited to resolve technical ambiguities.