易暴食组2:从支柱到后收益-澳门威尼斯人官方网站

易暴食组2:从柱子到柱子

The internal tax divisions of multinationals and their i国际税收 advisors have had a challenging few years. BEPS 1 brought us a raft of new compliance measures and now the 易暴食组2 ‘pillars’ are on their way with even more. If you feel like you’re being driven from pillar to post ensuring your organisation meets its global tax compliance obligations, 你并不孤单!

The increased compliance burden on Significant Global Entities (groups with more than AUD1billion worldwide turnover) has had a material impact on their organisations. 履行他们在世界各地的申报义务, 交易所不得不调整其澳门威尼斯人官方网站系统, hire dedicated staff and utilise consultants to provide the prescribed information to revenue authorities. 这一切都是有代价的.

在最近的一次转让定价会议上, a hard-工作ing CFO posed a question to senior ATO representatives “Is what we provide useful?” She went on to say that she didn’t mind putting in the extra effort to give revenue authorities what they wanted (rather than concentrating on growing the business as she knew she should be) if the information was being utilised in a material way. 她的话引起了共鸣.

在澳门威尼斯人官方网站, SGEs now have to lodge Financial Statements with the ATO as well as Reportable 税 Position Statements for some public or foreign-owned large taxpayers. 除了, 澳门威尼斯人官方网站有特定的本地转让定价手册要求, 薄的市值, 相对较新的跨国反避税法(MAAL), 加上混合错配规则和转移利得税制度. 所有这些措施都来自最初的OECD/G20 BEPS 1 (基础侵蚀和利润转移)项目. 现在走下轨道是 易暴食组2, bringing even more far-reaching measures that i国际税收 professionals will need to get on top of.

易暴食组2

易暴食组2 has largely evolved out of a quest to deal with the global tax challenges arising out of the digitalisation of economy. The OECD believes that three phenomena facilitated by digitalisation present serious challenges to the global tax system: scale without mass, 对无形资产的依赖, 数据的中心性.

易暴食组2, 已有133个国家签署(截至2021年10月), 会比最初的BEPS产生更大的全球影响吗1. 有两个支柱 易暴食组2 这是经过深入磋商后制定的.

第一支柱

Pillar One is directed at re-allocating taxing rights to the jurisdiction where the end-user is located. 它需要新的利润分配规则的三层方法:

数量一个 – a share of deemed residual profit allocated to market jurisdiction using a formulaic approach ie a new taxing right
B量 – a fixed remuneration for baseline marketing and distribution functions based on the arm’s length principle
税收的确定性 -免除双重课税.

A Multinational Enterprise (MNE) with a €20b turnover will be within the scope of 数量一个 在广泛的行业范围内. Exclusions are currently planned for the extractive industry and regulated financial services industries.

金额A, MNEs between 20-30% of profit over 10% (PBT/revenue) will be reallocated to other market jurisdictions where there is a nexus. 新的特殊用途的连接规则正在计划中.

在这个过程中还有很多步骤要完成, 但该计划将于2023年实施.

的高范围内阈值 数量一个 and exclusions, there may not be a major impact on Australian outbound businesses. 但情况可能并非如此 B量 as we have already seen ATO activity using the MAAL legislation exploring marketing and distribution agreements and the issuing of the specific Practice Compliance Guideline (PCG 2019/1) covering inbound distribution arrangements.

第二支柱

Pillar Two is directed at ensuring multinational enterprises pay tax at an agreed minimum rate. 这是一个相当惊人的发展. It is effectively the implementation of a global minimum tax – already agreed initially to be 15% – by the 133 countries signed up. This will be a multilateral process whereby tax impost will be equitably redistributed between countries where an MNE is operating.

税务专业人士喜欢首字母缩略词，第二支柱就有很多. 建议的机制包括:

信息检索, the income inclusion rule – operates as a top-up tax to the minimum rate (15%)
UTPR – undertaxed payments rule – denies a deduction or impose source-based taxation for a related party payment.
全球 -包括IIR在内的全球防基蚀 & UTPR
琼 – the switch-over rule – ensures the income inclusion rule also applies to Branches
STTR -受税收规则约束, which will only grant treaty benefits if the income was subject to the minimum tax rate (15%).

目前，范围内周转门槛为全球申请金额定为7.5亿欧元, similar to our Significant Global Entity threshold converted to AUD1billion. 这一支柱肯定会产生更广泛的影响, not just for Australian outbound but for many more inbound subsidiaries of SGEs.

Development of the rules under Pillar Two is underway with a target of 2022 to come into law and 2023 to be effective. 这也将包括如何工作全球将与个别国家的国内税收制度整合吗. 例如, 建议采用MAAL和其他反避税规则, 混合税和利润转移税制度, 将被移除.

转移定价和国别报告将保留.

These measures represent the biggest potential change to the i国际税收 system since BEPS 1. 我们会随时为您报道. 了解更多澳门威尼斯人官方网站Accru i国际税收服务或澳门威尼斯人官方网站 your local Accru office if you’d like advice on the implications of 易暴食组2 for your business.