修订后的BEPS行动5税收裁决透明度框架

Revised BEPS Action 5Transparency Frameworkon Tax Rulings OECD/G20Base Erosion and Profit Shifting Project Revised BEPS Action 5 TransparencyFramework on Tax Rulings This work was approved and declassified bythe Inclusive Frameworkon BEPSon10 July 2025. This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty overany territory, to thedelimitation of international frontiers and boundaries and to the name of any territory, city or area. Photo credits: ©gettyimages/EschCollection Corrigenda to OECD publications may be found at:https://www.oecd.org/en/publications/support/corrigenda.html. Attribution4.0 International (CCBY4.0) Foreword Digitalisation and globalisation have had a profound impact on economies and the lives of people aroundthe world, and this impacthas only accelerated in the 21st century. These changes have brought with themchallenges to the rules for taxing international business income, which have prevailed for more than ahundred years and created opportunities for base erosion and profit shifting (BEPS), requiring bold movesby policy makers to restore confidence in the system and ensure that profits are taxed where economicactivities take place and value is created. In 2013, the OECD ramped up efforts to address these challenges in response to growing public andpolitical concerns about tax avoidance by large multinationals. The OECD and G20 countries joined forcesand developed an Action Plan to address BEPS in September 2013. The Action Plan identified 15 actionsaimed at introducing coherence in the domestic rules that affect cross-border activities, reinforcingsubstance requirements in the existing international standards, and improving transparency as well ascertainty. After two years of work, measures in response to the 15 actions, including those published in an interimform in 2014, were consolidated into a comprehensive package and delivered to G20 Leaders in November2015. The BEPS package represents the first substantial renovation of the international tax rules in almosta century.The implementation of BEPS measures strengthens the international tax system by ensuringthat BEPS planning strategies identified that relied on outdated rules or on poorly co-ordinated domesticmeasures have been rendered ineffective. OECD and G20 countries also agreed to continue to work together to ensure a consistent and co-ordinatedimplementation of the BEPS recommendations and to make the project more inclusive. As a result, theycreated the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework), bringing all interested andcommitted countries and jurisdictions on an equal footing in the OECD Committee on Fiscal Affairs and itssubsidiary bodies. With over 145 members, the Inclusive Framework monitors and peer reviews theimplementation of the minimum standards and is advancing the work on standard setting to address furtherBEPS issues. In addition to its members, other international organisations and regional tax bodies areinvolved in the work of the Inclusive Framework, which also consults business and the civil society on itsdifferent work streams. The work to address BEPS has also led to further consideration of the tax challenges arising from thedigitalisation of the economy. In October 2021, over 135 Inclusive Framework members agreed to apolitical statement on the Two-Pillar Solution to reformaspects of the international taxation rules in orderto ensure that the profits of multinational enterprises are fairly taxed in today’s digitalised and globalisedworld economy.That work has made significant advances in developing a co-ordinated system forreallocating taxing rights to market jurisdictions with respect to a defined portion of the residual profits ofthe largest and most profitable Multinationals (the Multilateral Convention to implement Amount A of PillarOne).The work has also resulted in an agreement on simplified and streamlined transfer pricingmethodologies for certain baseline distribution activities which were incorporated into the Transfer PricingGuidelines as of February 2024 (Pillar One Amount B).Furthermore, jurisdictions are making treatychanges to allow developing countries to charge a minimum rate on certain intra-group cross-border payments (Pillar Two Subject-to-Tax Rule); and a jurisdictional 15% minimum effective tax rate frameworkhas been implemented by more than 55jurisdictions as of the beginning of 2025 (Pillar Two GloBE Rules). This work continues, and at their its meeting in April 2025, Inclusive Framework members reiteratedthecritical importance of securing certainty and stability in the international tax systemfrom the ongoing workon BEPS and the Two-Pillar Solution. This report was approved by the Inclusive Framework on BEPS on10 July 2025 and prepared forpublication by the OECD Secretariat. Table of contents Foreword3 Abbreviations and acronyms 7 Executive summary8 1 Introduction9Scope of the tr