现已有68个国家签署了OECD的多边公约。该多边公约旨在迅速落实OECD税基侵蚀和利润转移项目中提出的一系列税收协定相关措施,并将其纳入这些国家的双重征税协定中。
《公约》签署仪式于2017年6月7日在巴黎举行。该公约,由OECD根据BEPS的第15项行动计划报告制定,将把BEPS的行动建议纳入到全球1100余项税收协定中。《公约》强调解决税收争端问题,将通过强有约束力的仲裁(已由25个签署国通过)等手段,来减少双重征税并增加企业的税收确定性。
另有八个国家和税收管辖地签署了一文书,来表达其计划签署《公约》的意愿,还有一些其他国家和税收管辖地正在积极努力准备在近期签署《公约》。OECD现已在其官网公布《公约》各签署国的立场。OECD还表示其官网将在年底前上线一个数据库和辅助工具,以支持纳税人和税务机关了解新动向,并加以运用。
双边税收协定的第一次修订内容预计将于2018年初生效。
68 Jurisdictions Sign BEPS Multilateral Instrument
68 countries have signed the OECD's Multilateral Convention, designed to swiftly implement a series of tax treaty-related measures proposed in the OECD's base erosion and profit shifting project into these countries' double tax agreements.
The signing ceremony for the Convention took place on June 7, 2017, in Paris. The multilateral instrument (MLI), developed by the OECD under Action 15 of the BEPS project, will transpose BEPS recommendations into over 1,100 tax treaties worldwide. The Convention will strengthen provisions to resolve treaty disputes, including through mandatory binding arbitration (which has been adopted by 25 signatories), to reduce double taxation and increase tax certainty for businesses.
Eight additional countries and jurisdictions have signed a letter expressing their intent to sign the Convention and additional countries and jurisdictions are actively working to prepare for signature in the near future. The position of each signatory under the Convention is now available on the OECD's website. The OECD said it will provide a database and additional tools on its website by the end of the year, to support taxpayers and tax administration with understanding and applying any potential changes.
The first modifications to bilateral tax treaties are expected to enter into effect in early 2018.