加拿大无视刚签署的“双支柱”协议，执意推进数字服务税立法，美国表示坚决反对

来源：MNE tax    编译：思迈特财税国际税务服务团队

我们一直关注在“双支柱”方案实施后数字服务税是否会销声匿迹。“双支柱”方案要求，自2021年10月8日起，至2023年12月31日和多边公约生效日中的较早者，各辖区不得对任何企业实施新立法的数字服务税或者其他相关类似单边措施。12月8日，我们在《应“双支柱”方案要求，多国已经承诺在支柱一生效后将取消征收数字服务税以及其他相关类似单边措施》一文提到，为推动的本轮国际税改协议生效实施，解决数字服务税的争端，美国与欧洲各国积极参与谈判，并就数字服务税的争端达成妥协，目前英国、奥地利、法国、意大利、西班牙、土耳其及印度等7国已经承诺在支柱一生效后将取消征收数字服务税以及其他相关类似单边措施。就在大家认为会有越来越多的国家承诺取消征收数字服务税之际，加拿大却反其道而行之，无视其刚与OECD签署的协议（加拿大是10月8日签署“双支柱”方案的135个辖区之一），拟推进数字服务税立法，让各国感到十分意外，特别是美国，表示坚决反对。

2021年12月14日，加拿大发布了《关于引入法案以实施数字服务税的方式和方法动议的通知》的立法草案，该草案明确，如果OECD应对数字经济税收挑战的双支柱方案（以下简称“双支柱方案”）之支柱一未能在2023年完成全部立法程序并生效执行，那么加拿大将从2024年起征收数字服务税，并追溯适用至2022年。

根据该法案：大型企业从依赖加拿大用户数据、内容或参与度的某些数字服务中获得的收入将按3%的税率征收数字服务税。数字服务税将适用于合并总收入至少为7.5亿欧元（约8.44亿美元）和加拿大境内收入超过2000万加元（1550万美元）的企业集团。加拿大境内收入包括在线市场服务收入、在线广告服务收入、社交媒体服务收入和用户数据收入等。

就在该法案出台的同时，12 月 14 日，加拿大财政部在《2021年经济和财政更新》中表示，政府“一直倾向于多边协议”。加拿大政府 “真诚地希望新国际体系的及时实施将使加拿大的数字服务税变得不必要。”

为了给OECD双支柱方案的实施留出充足的时间，加拿大数字服务税征收的日期定为 2024年1月1日——而且只有在支柱一尚未生效的情况下才会征收。但是，如果支柱一的实施因故推迟或取消，数字服务税将在2024年到期后追溯适用于2022年1月1日以后的收入。

然而加拿大的“良苦用心”美国并不买账。美国贸易代表发言人第一时间发表了一份声明，回应批评加拿大推进拟议的法案，称追溯性适用将“对美国公司造成直接后果”。声明指出，加拿大参与签署了10月8日的双支柱方案协议，如果加拿大执意征收数字服务税，美国贸易代表“将审查所有选项，包括根据我们的贸易协议和国内法规。”

就在加拿大提出该立法的前几天，美国商会致函一位美国财政部官员，谴责加拿大不顾OECD的协议而继续征收数字服务税的计划。它指出，“追溯性单边措施直接违背了OECD协议的精神和明确条款”。

12月14日，路透社的一篇文章援引谷歌发言人的话说，谷歌也对该法案持批评态度，称加拿大推进数字税的计划“将破坏多边共识”。

了解详细信息，请查阅以下NEWS。

Canada advances digital services tax bill despite OECD pact, US objections

December 15, 2021

By Doug Connolly, MNE Tax

Canada introduced draft legislation on December 14 to implement its planned digital services tax – with a built-in delay and contingency deferring to implementation of the OECD multilateral agreement. However, if the OECD agreement under Pillar 1 is not timely implemented, Canada’s digital services tax would be imposed in 2024 with retroactive application to 2022.

A response from a US Trade Representative spokesperson in a statement issued today was critical of Canada’s advancing of the proposed bill, stating that the retroactive application would create “immediate consequences for U.S. companies.” Noting Canada’s participation in the October 8 OECD agreement, the statement adds that if Canada adopts the tax, the US Trade Representative “would examine all options, including under our trade agreements and domestic statutes.”

Concurrently with the introduction of the bill, Canada’s finance ministry stated in a December 14 economic and fiscal update that the government’s “preference has always been a multilateral agreement.” The government’s update adds that it is their “sincere hope that the timely implementation of the new international system will make [Canada’s digital services tax] unnecessary.”

To allow time for implementation of the OECD agreement, Canada’s digital services tax would not be imposed until January 1, 2024 – and then only if Pillar 1 the OECD agreement has not yet come into force.

However, if the implementation of Pillar 1 is delayed (or abandoned), the digital services tax would apply retroactively to revenues earned as of January 1, 2022, once it becomes due in 2024.

Under the OECD agreement, Pillar 1, which would reallocate a portion of taxing rights between nations and replace unilateral digital services taxes, is intended to be effective in 2023. However, it is an open question how realistic that timeline is – given that implementation will require adoption of a multilateral convention by numerous countries around the world.

US business objections

Several days before Canada introduced the legislation, the US Chamber of Commerce sent a letter to a US Treasury official condemning Canada’s plan to proceed with the digital services tax despite the OECD deal. It states that the “retroactive unilateral measure is directly contrary to both the spirit and the explicit terms” of the OECD deal.

The letter quotes the language of the OECD October 8 agreement (which Canada joined):

No newly enacted Digital Services Taxes or other relevant similar measures will be imposed on any company from 8 October 2021 and until the earlier of 31 December 2023 or the coming into force of the [multilateral convention].

The Chamber claims Canada’s planned legislation violates this term of the agreement and it “stands ready to work with the Treasury to secure a satisfactory outcome.”

A spokesman for Google, quoted in a December 14 Reuters article, was also critical of the bill, stating that Canada’s plan to move ahead with the digital tax “would undermine the multilateral consensus and raise prices for Canadians.”

Digital services tax terms

Canada’s digital services tax, if adopted, would apply at a 3% rate on revenue earned by large businesses from certain digital services that rely on Canadian user data, content, or engagement.

The tax would apply to business groups with both total consolidated revenues of at least EUR 750 million (approximately USD 844 million) and Canadian in-scope revenues in excess of CAD 20 million (USD 15.5 million). In-scope revenue would include online marketplace services revenue, online advertising services revenue, social media services revenue, and user data revenue.

Canada’s Department of Finance is accepting comments on the proposed legislation until February 22, 2022.