OECD秘书长给20国集团领导人的税收报告（英文版）_88页-8mb

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

Core Content

This report outlines the progress made by the OECD and G20 in addressing key international tax challenges, particularly in the areas of tax transparency, BEPS (Base Erosion and Profit Shifting), tax policy, and tax and development. It highlights the importance of multilateral cooperation in creating a fair and effective global tax system.

Main Points

1. Tax Transparency

• Progress: The OECD and G20 have made significant strides in improving tax transparency. Jurisdictions have rapidly adopted international standards, leading to improved compliance and more than 500,000 individuals disclosing offshore assets, generating over 85 billion euros in additional tax revenue.
• Common Reporting Standard (CRS): The first automatic exchanges under the CRS are set to begin in September 2017. As of July 2017, 101 jurisdictions have committed to implementing AEOI, with 60 having activated close to 2000 bilateral exchange relationships.
• Multilateral Convention on Mutual Administrative Assistance (MAC): 111 jurisdictions have signed the MAC, and over 7,000 bilateral exchange relationships have been created. Only one jurisdiction, Trinidad and Tobago, is still considered "Non Compliant".
• EOIR Standard: The Exchange of Information on Request (EOIR) standard is now a universal rule. Jurisdictions have made progress in meeting the agreed benchmarks, with only one remaining non-compliant.
• Beneficial Ownership: The OECD is working to improve the effectiveness of beneficial ownership information, aligning with FATF standards. This work is expected to continue into 2017 with first conclusions by early 2018.

2. Inclusive Framework on BEPS

• Membership: The Inclusive Framework on BEPS now includes 100 countries and jurisdictions, representing over 93% of global GDP.
• Implementation Impact: Over 6,000 tax rulings have been exchanged, and 77 jurisdictions have signed the Multilateral Convention on Tax Treaty Related Measures to Prevent BEPS. The Country-by-Country Reporting (CbCR) now covers 95% of relevant multinational enterprises.
• Peer Review Process: The peer review mechanisms for the four BEPS minimum standards have been established and are now underway. These reviews aim to ensure a level playing field and prevent harmful tax practices.
• Future Work: An interim report on the taxation of the digital economy will be published in early 2018, with a final report expected in 2020. Technical discussions continue on transfer pricing and digital economy taxation, reflecting the urgency of the issue.

3. Tax Policy

• Tax Certainty: The OECD/IMF report on tax certainty identified that uncertainty around corporate income tax and VAT significantly affects investment and location decisions. It recommended actions such as reducing complexity, improving dispute resolution, and using cooperative compliance tools.
• Digital Economy: The report on the tax challenges of the digital economy, part of the BEPS package, continues to be a focus. The OECD is working to ensure tax systems remain relevant in a rapidly evolving digital landscape.

4. Tax and Development

• Capacity Building: The OECD has expanded its capacity-building initiatives to support developing countries, including the Tax Inspectors Without Borders (TIWB) program, which has generated over USD278 million in additional tax revenue.
• Africa Academy: A new Africa Academy for Tax and Financial Crime Investigation was launched in June 2017, hosted by Kenya and supported by Germany and Italy. It aims to enhance the skills of tax officials in detecting and prosecuting financial crimes.
• G20 Compact with Africa: The OECD's efforts in tax and development align with the G20 Compact with Africa, aiming to improve domestic resource mobilisation in developing countries.

Key Information

• The Global Forum now includes 142 members and has reported significant improvements in tax transparency.
• The Common Transmission System (CTS) is fully operational, enabling secure exchange of tax information.
• The OECD/G20 Inclusive Framework on BEPS has made concrete progress in tackling tax avoidance and shifting, with a focus on transparency and fairness.
• Tax certainty is a priority for the G20, with the OECD and IMF working to address uncertainty in tax systems.
• Digital economy taxation is a growing concern, with the OECD committed to publishing interim and final reports in 2018 and 2020 respectively.
• The Tax Inspectors Without Borders initiative continues to expand, with a strong focus on supporting developing countries.

Conclusion

The OECD and G20 have demonstrated strong leadership and cooperation in advancing the international tax agenda. The progress made in tax transparency and BEPS implementation has laid a solid foundation for a more inclusive and effective global tax system. Continued efforts in tax policy, particularly regarding the digital economy and tax certainty, will be crucial in the coming years. The OECD remains committed to supporting developing countries through capacity-building and collaboration initiatives, ensuring a level playing field for all.