摘要
澳大利亚在完成影响评估、公开征询意见、修改会计准则等准备工作后,于2024年3月公布支柱二立法草案,正式启动支柱二国内立法程序。澳大利亚支柱二立法草案引入收入纳入规则、低税支付规则和国内补足税规则,并采取分段实施方式,即从2024年1月1日开始实施收入纳入规则和国内补足税规则,从2025年1月1日开始实施低税支付规则。该支柱二立法草案不仅涵盖支柱二规则与国内规则的衔接、与税收协定的衔接等问题,还详细规定了新规则相应征管措施,以期尽可能地降低实施过程中跨国企业的税收遵从成本。本文详细介绍了澳大利亚支柱二立法进程、立法草案架构和内容,并总结具有借鉴价值的立法技术经验。
After completing the preparatory work such as impact assessment,public consultation and revision of accounting standards,Australia published the Pillar Two draft legislation in March 2024,offcially launching the domestic legislative process for Pillar Two.By introducing the IIR,UTPR and DTT rules step by step,the Pillar Two draft legislation not only covers issues such as the articulation of Pillar Two rules with domestic rules and tax treaties,but also specifies the corresponding administrative measures of the new rules,with a view to minimizing the tax compliance costs of multinationals in the implementation process.This paper provides a detailed introduction to Australia's Pillar Two legislative process,draft bill structure and content,and then summarizes valuable legislative technical experience.
出处
《国际税收》
CSSCI
北大核心
2024年第10期37-42,共6页
International Taxation In China
关键词
支柱二
全球反税基侵蚀规则
收入纳入规则
低税支付规则
国内补足税规则
Pillar Two
Global Anti-Base Erosion Rules(GloBE)
Income Inclusion Rule(IIR)
Undertaxed Payments Rule(UTPR)
Domestic Top-up Tax Rule(DTT)
