OECD于税收确定日发布2020年度MAP统计数据

日期：2021年11月23日

翻译：思迈特财税国际税收服务团队

22/11/2021 – Aspart of the BEPS Action 14 minimum standard and the wider G20/OECD taxcertainty agenda to improve the effectiveness and timeliness of tax-relateddispute resolution mechanisms, the OECD released today the latest mutualagreement procedure (MAP) statistics covering 118 jurisdictions and practicallyall MAP cases worldwide.

2021年11月22日讯：作为BEPS 第14项行动计划最低标准和更广泛的G20/OECD税收确定性议程的一部分，为提高税收相关争议解决机制的有效性和及时性，OECD今天发布了最新的相互协商程序(MAP)的统计数据，其涵盖全球118个税收管辖区和几乎所有的MAP案件。

Disputeresolution mechanisms, including MAPs, are the cornerstone of awell-functioning tax treaty network. The BEPS Action 14 Minimum Standardadopted in 2015 by the members of the OECD/G20 Inclusive Framework on BEPSseeks to improve the resolution of tax-related disputes between jurisdictionsand includes a peer review mechanism to monitor the compliance of memberjurisdictions with this minimum standard.

争议解决机制（包括MAP）是税收协定网络良好运行的基石。OECD/G20包容性框架成员于2015年通过的BEPS 第14项行动计划最低标准，旨在改善税收管辖区间与税收相关争议的解决，还包含了同行评审机制来监督各成员对这一最低标准的遵从情况。

The 2020 MAPStatistics and the 2020 MAP Awards were presented during the third OECD TaxCertainty Day where tax officials and stakeholders took stock of the taxcertainty agenda and discussed ways to further improve dispute prevention andresolution. MAP Statistics play an important role in the monitoring of BEPSAction 14, providing an objective and global frame of reference, as well as acountry specific view, which together allow measurement of progress but alsoshow where further work is needed. The 2020 MAP Statistics* show the followingtrends:

2020年度MAP统计数据和2020年度MAP奖项于第三届OECD税收确定日颁发，当日，税务官员和其他利益相关者评估了税收确定性议程，并讨论了进一步改进争议预防和解决的方法。MAP统计数据在监控BEPS 第14项行动计划的执行中发挥着重要作用，其提供了客观的和全球性的参考框架，以及从国家层面特定的观点，前述两点结合起来看，不仅可以衡量行动计划的进程，还可以揭露出仍需努力的地方。2020年度MAP统计数据展现出以下趋势：

MAPremains very concentrated. Around 2500 new cases started in 2020, with the top25 jurisdictions accounting for 95% of them and the remaining cases involvingaround 40 other jurisdictions.

MAP案件仍非常集中。2020年新立案约2500件，其中排名靠前的25个税收管辖区占95%，其余案件则涉及其他约40个税收管辖区。

Competentauthorities adapted to the COVID-19 pandemic. MAP continued to be availablethroughout the pandemic with several actions taken by competent authorities,including allowing taxpayers to file MAP requests digitally where this had notbeen possible before.

主管当局适应了新冠肺炎疫情。在主管当局采取了多项措施的情况下，MAP在疫情期间仍然适用，其中包括允许纳税人以数字化方式提交MAP申请，而这在以前是不可能的。

Newcases up. The number of transfer pricing cases started has kept increasing(almost +15%) (see trends since 2016), while the number of other cases hasslightly decreased compared to 2019 (-2%).

新案件增多。新立案的转让定价案件数量一直在增加（几乎上升了15%）（查阅2016年以来MAP趋势图请点击查阅原文），而其他案件的数量与2019年相比则略有下降（-2%）。

Slightdecrease in cases closed due to COVID-19. Approximately 5% fewer MAP cases wereclosed in 2020 than in 2019, which is mainly owing to a decrease for othercases (-12%), while the number of transfer pricing cases closed has increased(+6%). Competent authorities were still able to close a significant number ofcases in 2020, because they adapted to the changing landscape and replacedphysical meetings with other forms of communication, including digitalmeetings, and prioritised simpler cases. Nevertheless, MAP inventories haveincreased in the majority of jurisdictions and this may require additionalactions in the coming years.

由于疫情影响，结案数量略有减少。2020年结案的MAP案件比2019年减少了约5%，其主要是由于其他案件的减少(-12%)，而结案的转让定价案件数量增加了(+6%)。主管当局仍然能够在2020年结案不少案件，因为他们适应了不断变化的环境，并用其他形式的交流（包括数字会议）取代了实体会议，并优先考虑了较简单的案件。尽管如此，大多数税收管辖区的MAP案件积压量有所增加，这可能需要在未来几年采取更多措施。

Outcomesremain generally positive. Around 75% of the MAPs concluded in 2020 fullyresolved the issue both for transfer pricing and other cases (compared to 85%for transfer pricing cases and 71% for other cases in 2019). Approximately 3%of MAP cases were closed with no agreement compared to 2% in 2019. In addition,the amount of cases withdrawn by taxpayers nearly doubled in 2020 (11% comparedto 6% in 2019).

结果总体上仍是积极的。2020年，约75%结案的MAP完全解决了转让定价和其他问题（而2019年数据为转让定价案件85%，其他案件71%）。约3%的MAP案件以无协议结案，而2019年为2%。此外，纳税人撤回案件数量在2020年几乎翻了一番（11%，2019年为6%）。

Casesstill take a long time. On average, MAP cases closed in 2020 took 35 months fortransfer pricing cases (31 months in 2019) and approximately 18 months forother cases (22 months in 2019). Some jurisdictions experienced delays,especially for more complex cases, and the COVID-19 crisis affected the qualityof their communication with some treaty partners. Also, while it is notpossible to estimate the time that will be necessary to close pending cases,the data shows that approximately 15% of the 2020 end inventory relates tocases that have been pending for at least five years.

案件仍需经历很长时间。平均而言，在2020年，涉及MAP的转让定价案件结案需时35个月（2019年为31个月），其他案件需时约18个月（2019年为22个月）。一些税收管辖区则经历了延误，尤其是对于较复杂的案件，而疫情也影响了他们与一些税收协定伙伴的沟通质量。此外，虽然无法估计结案所需的时间，但数据显示，在2020年末积压的案件中，约有15%已历时五年。

This year's MAP Awards, given in recognition of particular efforts by competentauthorities, saw the following winners: Switzerland and Australia for theshortest time in closing transfer pricing cases and other cases respectively;Spain for the smallest proportion of pre-2016 cases in end inventory; andLuxembourg and Norway for the most effective caseload management. The award forthe pairs of jurisdictions that dealt the most effectively with their jointcaseload went to Italy-Spain for transfer pricing cases and to Norway-Swedenfor other cases. Finally, the award for the most improved jurisdiction, which alsohighlights the efforts taken by competent authorities to resolve MAP casesduring the COVID-19 crisis, went to Ireland.

MAP年度奖项是对主管当局在具体案例所作努力的认可，获奖者如下：瑞士和澳大利亚分别获得在转让定价案件和其他案件中结案时间最短的奖项；西班牙获得2016年之前案件积压所占比例最小奖项；卢森堡和挪威获得案件管理最有效奖项。对处理联合案件最有效的奖项则归属于意大利和西班牙（转让定价案件）以及挪威和瑞典（其他案件）。最后，爱尔兰获得最大进步奖，这也突出了主管当局在疫情期间为解决MAP案件所作的努力。

特别说明：以上内容非官方译本，如有不同理解，请以英文版为准！