摘要
(接上期)四、应税规则的未来进路作为国际税改“双支柱”方案中一项相对“独立”运行的规则,STTR最终能否被广泛选择、又将以何种方式稳妥实施,已成为摆在各国、特别是发展中国家面前的一道“选择题”。目前,全球共有70多个发展中国家有权要求将STTR纳入其与BEPS包容性框架其他成员签署的双边税收协定中。~(50)当然,不单是OECD版的STTR可供各方选择,联合国版的STTR也备受一些发展中国家青睐。在STTR的实施进路方面,发展中国家宜统筹处理好以下四方面事宜,适时作出恰当的政策选择。
Subject to Tax Rule(STTR),as an independent system operating under the global minimum tax of Pillar Two,is an indispensable part of the consensus reached by developing countries on the"Two-Pillar"international tax reform.Since its proposal presented by the OECD in February 2019,it has attracted international attention.From a policy perspective,STTR is a rule based on tax treaty that allows source countries to impose limited taxation on certain specific related payments subject to corporate income tax rates below 9%,in order to achieve the policy goal of restoring the limited taxing rights of the source country or,in some cases,supplementing the existing limited taxing rights retained by the source country.From the perspective of institutional design,STTR includes seven parts:operating mechanism,covered income,tax rate and its determination,exclusion and thresholds,anti-avoidance rules,administration and implications,which need to be systematically understood and applied in conjunction with corresponding commentary.From the perspective of implementation path,under individualized approach,each contracting party can amend their respective tax treaties through bilateral negotiations and incorporate the STTR model provisions into current tax treaties.Alternatively,relying on Multilateral Convention to Facilitate the Implementation of the Pillar Two STTR and its Explanatory Statement,STTR can be incorporated into the tax treaty system of contracting parties in bulk to ensure rapid,coordinated,and consistent implementation of the STTR by different contracting parties.From the perspective of future development,developing countries should combine their own realities,accurately grasp the effectiveness and implementation procedures of the STTR multilateral convention,scientifically handle the connection and application of the STTR with current tax rules,prudently evaluate the comprehensive impact of institutional transformation and implementation of the STTR,and rationally grasp the competitive application of the OECD versi
作者
沈涛
刘奇超
李睿康
SHEN Tao;LIU Qichao;LI Ruikang
出处
《国际税收》
CSSCI
北大核心
2024年第7期38-44,共7页
International Taxation In China
基金
国家社会科学基金重大项目“数字经济时代我国税收制度适配性研究”(项目编号:23&ZD064)的阶段性研究成果。
关键词
双边税收协定
发展中国家
应税
OECD
双支柱
STT
选择题
包容性
BEPS
Subject to Tax Rule
Global minimum tax
Pillar Two
Tax treaty
International taxation
Digital economy
