2021-06-01-KPMG_Global-E-News_from_KPMG_s_EU_Tax_Centre_14页_299kb

总结：KPMG EU Tax Centre E-News Issue 133 - May 31, 2021

核心内容概述

KPMG's EU Tax Centre E-News Issue 133 provides an update on EU and international tax developments, highlighting key legislative and regulatory changes, infringement procedures, and insights relevant to multinational businesses. The document covers updates from the European Commission, European Parliament, OECD, and several EU and non-EU countries, with a focus on tax compliance, anti-abuse measures, digital economy taxation, and international cooperation.

主要观点与关键信息

1. State Aid and Infringement Procedures

• Italy appeals against EC decision on port tax exemptions: Italy is challenging the European Commission's ruling that its corporate tax exemption for port authorities is a selective advantage and violates EU State aid rules. The EC had requested the abolition of the exemption by January 1, 2022.
• CJEU Referral on Reporting and Withholding Obligations: The Italian Consiglio di Stato referred a case (C-83/21) to the CJEU, questioning the compatibility of reporting and withholding tax obligations on online property intermediation services with the freedom to provide services.

2. EU Institutions Updates

European Commission

• Communication on Business Taxation for the 21st Century (May 18, 2021):
  • Aims to create a robust, efficient, and fair business tax system.
  • Proposes several actions:
    • Publishing effective tax rates for large companies (by 2022).
    • Neutralizing misuse of shell entities (ATAD 3, postponed to Q1 2022).
    • Recommendation on domestic treatment of losses.
    • Introduction of Debt Equity Bias Reduction Allowance (DEBRA) (by Q1 2022).
    • BEFIT (Business in Europe: Framework for Income Taxation) to be implemented in 2023.
• 2021 Annual Report on Taxation:
  • Notes a slight reduction in average corporate income tax rate (21.5% in 2020 from 21.9% in 2019).
  • Highlights continued efforts to support innovation and address corporate debt bias.
  • Points out that environmental taxation is underused and more measures are needed to combat aggressive tax planning.

European Parliament

• FISC draft report on reforming harmful tax practices:
  • Proposes a new EU definition for "minimum level of economic substance".
  • Calls for a legally binding Code of Conduct on Business Taxation and transition to qualified majority voting.
  • Suggests the assessment of all tax regimes with rates below OECD Pillar 2.
  • Advocates for an increased role of the Parliament in designing anti-harmful tax competition measures.
• FISC report on post-COVID tax system:
  • Aims to create an economically, socially, and environmentally sustainable European tax system.
  • Focuses on ecological transition, reducing social inequalities, and restoring business competitiveness.
• Fiscalis Programme 2021–2027 approved:
  • Aims to enhance cooperation among national tax authorities, improve information exchange, and strengthen administrative capacity.
  • EUR 269 million allocated over seven years.
  • Includes priority actions, joint audits, and opening to third countries.

3. OECD and International Tax Developments

• MLI Interpretation and Implementation Opinion (May 20, 2021):
  • Sets out guiding principles for interpreting and applying the Multilateral Convention on Mutual Agreement Procedures (MLI).
  • Emphasizes the object and purpose of the MLI, its interaction with existing tax treaties, and the need for transparency and clarity.
• OECD Report on Tax Cooperation for Development (May 19, 2021):
  • Outlines how developing countries have engaged with the OECD on tax policy and administration.
• BEPS Action 14 Stage 2 Peer Review Reports (May 25, 2021):
  • Positive developments in eight jurisdictions (Estonia, Greece, Hungary, Iceland, Romania, Slovak Republic, Slovenia, Turkey).
  • Highlights MLI ratification, improved MAP processes, and updated guidance on transfer pricing.

4. Local Law and Regulations

Czech Republic

• Digital Services Tax (DST) Bill (May 12, 2021):
  • Second reading in Parliament.
  • Proposes a DST rate reduction from 7% to 5%, and possibly to 3% for certain digital services.
  • Excludes digital platform intermediation of goods sales from DST scope.
  • DST will enter into force on January 1, 2022.

Germany

• Tightening of anti-treaty shopping rules (May 31, 2021):
  • New law limits withholding tax relief for foreign entities not directly connected to economic activities.
  • Based on CJEU rulings, including the "Danish beneficial ownership" cases.
• Real Estate Transfer Tax Anti-Abuse Measures (May 7, 2021):
  • Reduces participation threshold from 95% to 90% for transfer tax.
  • Extends ownership change triggering period from 5 to 10 years.
  • Applies from July 1, 2021.

Greece

• Corporate Income Tax Reduction (May 18, 2021):
  • Standard rate reduced from 24% to 22% for 2021 profits.
• Foreign Permanent Establishment Losses (May 18, 2021):
  • Updated circular allows deduction of foreign PE losses in Greece, provided double tax treaties do not exempt such profits.

Kenya

• Digital Services Tax and Country-by-Country Reporting (May 2021):
  • DST limited to non-resident entities.
  • CbC reporting introduced for multinationals.

Nigeria

• Suspension of CbC Reporting (May 2021):
  • CbC reporting obligations suspended for multinationals.
  • Nigeria is considered a "non-reciprocal jurisdiction".

Norway

• Defensive Measures Against Low-Tax Jurisdictions (May 11, 2021):
  • 15% withholding tax on interest, royalties, and rent from low-tax jurisdictions.
  • Applies from July 1 (interest and royalties) and October 1 (rent).

Poland

• Economic Stimulus Plan (May 15, 2021):
  • Introduces R&D and IP tax relief.
• Implementation of 5th EU AML Directive (May 14, 2021):
  • Published law for compliance with AML Directive.

Qatar

• Transfer Pricing Clarifications (May 2021):
  • General Tax Authority issued FAQs on transfer pricing documentation.
  • Emphasizes the importance of contemporaneous documentation for tax risk evaluation.

Russia

• Unilateral Termination of Russia-Netherlands Tax Treaty (May 26, 2021):
  • Russia terminated the 1996 treaty due to unsuccessful negotiations on lowering withholding tax rates.

Sweden

• Environmental Tax Measures (May 2021):
  • 3.9% tax credit for eligible equipment acquisitions in 2021.
  • Encourages CO2 emission reduction.

Switzerland

• CO2 Act (Expected June 13, 2021):
  • New CO2 tax and incentives for sustainable practices.
  • Impacts sectors like fossil fuels, oil, automotive, real estate, and airlines.

Ukraine

• Resolution to Combat Money Laundering (May 12, 2021):
  • Measures to ensure transparency on beneficial owners of legal entities.

United Kingdom

• Finance Bill 2021 Amendments (May 24, 2021):
  • Extends super-deduction to leased plant and machinery.
  • Amends non-UK control test for SDLT surcharge.
• Plastic Packaging Tax (May 10, 2021):
  • Tax of GBP 200 per metric tonne for plastic packaging with less than 30% recycled content.
  • Effective from April 1, 2022.

KPMG Insights

• Webinar on EU Tax Perspectives (June 1, 2021):
  • Discusses post-pandemic tax policy changes, regulation, audit demands, and corporate responsibility.
• Italian Digital Services Tax Webinar (June 8, 2021):
  • Addresses unresolved issues with the DST and provides practical examples.
• KPMG Virtual MESA Tax Summit (2021):
  • Focuses on the changing tax, regulatory, and economic landscape.
  • Topics include international transfer pricing, future of the tax function, and emerging trends.
• Taxation of the Digitalized Economy:
  • KPMG provides an overview of tax measures and a dedicated tracker for digital economy taxation.
• DAC6 Resources:
  • KPMG offers updates on the Mandatory Disclosure Requirements (MDR) and country summaries.
  • Includes a DAC6 transposition and reporting overview, as well as a summary memo for download.

总结

Issue 133 of KPMG's EU Tax Centre E-News highlights significant tax developments across the EU and beyond, focusing on compliance, anti-abuse, and digital economy taxation. The European Commission and Parliament are actively working on modernizing tax systems, while national jurisdictions are introducing new measures to address tax avoidance and support economic recovery. KPMG provides insights and resources to help businesses navigate these changes, including webinars, summaries, and a digital tax tracker.