OECD秘书长给20国集团领导人的税收报告（英文版）_86页_8mb

OECD Secretary-General Report to G20 Leaders (Hamburg, July 2017) Summary

Core Content

This report outlines the progress made by the OECD and G20 in addressing global tax challenges, particularly in the areas of tax transparency, BEPS implementation, tax policy, and tax and development. It highlights the key achievements and ongoing efforts to ensure a fair, transparent, and effective international tax system.

Main Points

1. Tax Transparency

• Global Forum on Transparency and Exchange of Information for Tax Purposes now includes 142 members.
• Common Reporting Standard (CRS) is being implemented, with the first automatic exchanges of financial account information (AEOI) beginning in September 2017.
• As of July 2017, 101 jurisdictions have committed to AEOI, and 111 jurisdictions have signed the multilateral Convention on Mutual Administrative Assistance in Tax Matters (MAC).
• 17 jurisdictions have improved their EOIR ratings, leaving only Trinidad and Tobago as "Non Compliant".
• The Common Transmission System (CTS) is fully operational, supporting the implementation of AEOI and other tax information exchanges.

2. Inclusive Framework on BEPS

• The Inclusive Framework on BEPS includes 100 countries and jurisdictions, representing 93% of global GDP.
• 77 jurisdictions have signed the Multilateral Convention on Tax Treaty Related Measures to Prevent BEPS.
• Country-by-Country Reporting (CbCR) is now covering 95% of relevant multinational enterprises.
• Over 6,000 tax rulings have been exchanged, and 120 preferential tax regimes are under review.
• The peer review process for the four BEPS minimum standards is underway, aiming to ensure a level playing field.
• An interim report on the taxation of the digital economy will be published in early 2018, with a final report expected in 2020.

3. Tax Policy

• Tax certainty and the taxation of the digital economy are key policy topics.
• The OECD/IMF March 2017 report identified sources of tax uncertainty and recommended actions to improve it.
• Recommendations include reducing complexity, improving dispute resolution, and using innovative tools like cooperative compliance programs.
• A workshop on tax certainty in developing countries is planned for October 2017, and a report with the IMF is expected in 2018.

4. Tax and Development

• The OECD has expanded capacity-building programs for developing countries, focusing on BEPS issues and tax administration.
• The Tax Inspectors Without Borders (TIWB) initiative has collected over USD 278 million in additional tax revenue.
• The Africa Academy for Tax and Financial Crime Investigation, hosted by Kenya, was launched to enhance skills in detecting and prosecuting tax and financial crimes.
• The OECD continues to support the G20 Compact with Africa through regional and international partnerships.

Key Information

• Implementation of tax transparency standards has been a major success, with most jurisdictions meeting the agreed criteria.
• BEPS measures are being implemented rapidly, with significant progress in addressing tax treaty shopping, preferential regimes, and tax rulings.
• The OECD and G20 are working together to ensure tax certainty and fair taxation in the context of the digital economy.
• Tax policy reforms in developing countries are being supported through capacity-building programs, training initiatives, and technical assistance.
• The G20's role in driving global tax reforms remains critical, and the OECD will continue to support its efforts.

Conclusion

The report underscores the successful implementation of international tax reforms, particularly in the areas of tax transparency and BEPS, and highlights the vital role of the G20 in shaping a more inclusive and effective global tax system. It also emphasizes the importance of continued cooperation and the need for practical, tailored actions to support developing countries in building stronger tax systems.