有害的税收行为——2023年关于税收裁决信息交流的同行评审报告：BEPS包容性框架：行动5

Harmful Tax Practices – 2023Peer Review Reportson the Exchange of Informationon Tax Rulings INCLUSIVE FRAMEWORK ON BEPS: ACTION 5 OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices – 2023Peer ReviewReports on the Exchangeof Information on Tax Rulings INCLUSIVE FRAMEWORK ON BEPS: ACTION 5 This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty overany territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. The statistical data for Israel are supplied by and under the responsibility of the relevant Israeli authorities. The use ofsuch data by the OECD is without prejudice to the status of the Golan Heights, East Jerusalem and Israeli settlements inthe West Bank under the terms of international law. Note by the Republic of Türkiye The information in this document with reference to “Cyprus” relates to the southern part of the Island. There is no singleauthority representing both Turkish and Greek Cypriot people on the Island. Türkiye recognises the Turkish Republic ofNorthern Cyprus (TRNC). Until a lasting and equitable solution is found within the context of the United Nations, Türkiyeshall preserve its position concerning the “Cyprus issue”. Note by all the European Union Member States of the OECD and the European UnionThe Republic of Cyprus is recognised by all members of the United Nations with the exception of Türkiye. Theinformation in this document relates to the area under the effective control of the Government of the Republic of Cyprus. ISBN 978-92-64-67777-7 (print)ISBN 978-92-64-47909-8 (PDF)ISBN 978-92-64-81985-6 (HTML) OECD/G20 Base Erosion and Profit Shifting ProjectISSN 2313-2604 (print)ISSN 2313-2612 (online) Photo credits:Cover © ninog-Fotolia.com. Corrigenda to OECD publications may be found at: https://www.oecd.org/en/publications/support/corrigenda.html.© OECD 2024 Attribution 4.0 International (CC BY 4.0) This work is made available under the Creative Commons Attribution 4.0 International licence. By using this work, you accept to be bound by the terms of this licence(https://creativecommons.org/licenses/by/4.0/).Attribution– you must cite the work.Translations– you must cite the original work, identify changes to the original and add the following text:In the event of any discrepancy between the original work and thetranslation, only the text of original work should be considered valid.Adaptations– you must cite the original work and add the following text:This is an adaptation of an original work by the OECD. The opinions expressed and arguments employed inthis adaptation should not be reported as representing the official views of the OECD or of its Member countries.Third-party material– the licence does not apply to third-party material in the work. If using such material, you are responsible for obtaining permission from the third party and forany claims of infringement.You must not use the OECD logo, visual identity or cover image without express permission or suggest the OECD endorses your use of the work.Any dispute arising under this licence shall be settled by arbitration in accordance with the Permanent Court of Arbitration (PCA) Arbitration Rules 2012. The seat of arbitration shallbe Paris (France). The number of arbitrators shall be one. Foreword The integration of national economies and markets has increased substantially in recent years, putting astrain on theinternational tax rules, which were designed more than a century ago. Weaknesses in thecurrent rules create opportunities for base erosion and profit shifting (BEPS), requiring bold moves bypolicy makers to restore confidence in the system and ensure that profits are taxed where economicactivities take place and value is created. Following the release of the report Addressing Base Erosion and Profit Shifting in February 2013, OECDand G20 countries adopted a 15-point Action Plan to address BEPS in September 2013. The Action Planidentified 15 actions along three key pillars: introducing coherence in the domestic rules that affectcross-border activities, reinforcing substance requirements in the existing international standards, andimprovingtransparency as well as certainty. After two years of work, measures in response to the 15 actions were delivered to G20 Leaders in Antalyain November 2015. All the different outputs, including those delivered in an interim form in 2014, wereconsolidated into a comprehensive package. The BEPS package of measures represents the firstsubstantial renovation of the international tax rules in almost a century. Once the new measures becomeapplicable, it is expected that profits will be reported where the economic activities that generate them arecarried out and where value is created. BEPS planning strategies that rely on outdated rules or on poorlyco-ordinated domestic measures will be rendered ineffective. Implementation is now th