October 2020，Organization of Economic Cooperation and Development (OECD) releases the blueprint of the "dual pillar" solution for digital tax challenges。As the 1st plan under the tolerance framework of the tax base erosion and profit transfer (BEPS)，OECD proposed the "dual pillar" proposal in 2019，and propose a "unified method" for the pillar proposal，I hope to build fairness on the basis of the consensus of all parties、Sustainable and modern international tax system，While responding to the erosion of tax base erosion in the digital economy field，Solving the increasing international competition for the increasing tax rights，Realize the matching of taxes and economic substances、The purpose of sharing taxes in the place of value creation and business activities。And this pillar one blueprint further connects the rules for the new degree、Core issues such as profit distribution and taxation of tax give preliminary framework schemes，It also provides a solid foundation for the consensus of subsequent parties。

　Bet365 app download

According to the current international rules，Physical -based entity existence is a prerequisite for a country to enjoy tax rights，But under the "Unified Method"，Judging rules of connectivity have changed from qualitative to quantity，to ensure that the qualified market jurisdiction can participate in the resurgence of the surplus profits of the multinational group。Of course，Both the rules of connection adopt qualitative or quantitative method，It is designed to prove that related companies are "significant and continuously involved" in the market jurisdiction。Under quantitative rules，Judging of connecting degrees first needs to bet365 Play online games be tested by scope，Define the scope of applicable to the tax right of the new lesson。

First，range test。Scope test Determine the existence of new tax rights at the macro level，Identify the multinational group that meets the requirements。Specific activity testing and threshold test。First, activity test。The tax rights of the new lesson will be applicable to the two types of activities: automation digital service (ADS) and consumer service (CFB)。Under ADS definition，Enterprises can generate economic income in relevant jurisdictions without the existence of entity，If online advertising business; and CFB needs to sell goods or services to consumers through general sales methods; if some businesses meet ADS at the same time、CFB definition，The definition of ADS is prevailed。For the specific scope,，OECD provides ADS front、Negative list and general definition，and CFB negative list。Except for the negative list，OECD also proposed the "domestic business exemption" rule，excludes the activities of the group only in a single jurisdiction, except outside the scope，To improve accuracy。The second is the threshold test。Threshold test includes two items of global income and minimum income testing abroad，It aims to exclude global income lower than a certain amount and focus on domestic businesses.，To reduce tax management and tax compliance costs。For specific values，OECD evaluation believes that the global income threshold should be higher than 750 million euros，But there is no suggestion at the minimum overseas income threshold。

2，Linko Rules。The new connection rules can solve whether a certain jurisdiction can participate in allocation from the micro level。As far as the index of judging the index，ADS business applicable market income threshold indicator，and the CFB business still needs to meet the additional indicators。This is because bet365 live casino games the essence of the ADS business is to provide services remotely，Market revenue threshold is reasonable as the unique degree index; while the CFB business is insufficiently provided by remotely，At the same time, accompanied by higher procurement costs and compliance costs，Corresponding to higher indicators。For example，Added a new "physical test"，There are permanent institutions or subsidiaries that support sales in the market jurisdiction。For specific values，Market income threshold may be less than 5 million euros，to ensure that the smaller market jurisdiction can meet the requirements。Of course，Before the market income test，Need to define the confirmation rules of the source of income。For this，OECD provides a series of clear -level indicators on the basis of various business models，It is expected to obtain a balance between accuracy and tax obedience。

　profit distribution: breakthrough of independent transaction principles

The tax right of the new course is the re -distribution of some of the remaining profits on the basis of the existing tax rights of the multinational group。As far as its tax base is concerned，OECD introduction amount A concept，As a surplus profit, "significant and persistent" involved in the simplification of the economic related parts of a certain area，And amount A will not apply independent transaction principles。

First，Determine standardized pre -tax profit。Under the new rules，amount A is based on the entire group，Therefore, the group’s consolidated financial statements are important。This involves three prerequisite issues: First, the differences in the application of accounting standards in various countries，OECD recommends the principle of international financial reporting standards，When the result is equivalent or close and will not cause the distorted situation of substantial competition，Can take other accounting standards that meet the Bet365 app download requirements。Second is based on scope test requirements，Group needs to subdivide finances based on business lines。Although the multinational group can be in ADS、CFB and other activities decompose income，But the net profit attributable to various activities alone is accompanied by a large compliance cost。For this，OECD Suggestion: For ADS at the multinational group、CFB business activities divide the premise of income，"Simplication Exemption" for companies with global income less than a certain threshold，For enterprises with higher income, further evaluate whether it needs to be segmented based on the "segment features"。Third is a loss for new rules，will apply a new rotary rule。Related losses are not allocated to each entity，Instead, it is transferred to the group or its subdivided business level.，After absorbing the loss of all knots through the profit and loss absorption mechanism，Only the tax base will be generated。

2，allocation rules。1. Calculating formula。Calculation of tax base (amount A)，OECD is recommended to use a fixed proportion rather than an independent transaction principle，and get the formula allocation method。Specifically involved three steps: First, conduct the group level profit test，The remaining profit that needs to exceed the set profit margin is deemed to be more allocated。The complexity of the interactive scale of the simplified amount A and conventional transfer pricing rules is eliminated，This profit margin will be a fixed value。Second, applicable to re -assigning percentage。The remaining profits of the multinational group are not all related to the amount A，A large part should still be assigned to intangible assets in accordance with the current rules、Capital and risk and other factors。Third, the application of allocation parameters。After calculating the distributed share，Calculating the tax base Bet365 lotto review of each area based on profit margin or profit method。2. Distribution limit。Before the amount A is allocated，multinational groups have paid a physical payment profit from marketing and distribution in various market jurisdictions，Related entities also pay taxes in the market jurisdiction。At this time，The allocation amount of allocated to the area of ​​the jurisdiction may generate repeat。For this，OECD first introduces the concept of amount B，Additional fixed returns engaged in the basic activities of marketing and distribution as related entities; secondly, a special "marketing and distribution profit security port" principle was introduced，Set a "safe port income" (amount A and amount B sum)，Limited amount A allocated to the area of ​​the area。If the multinational group's profits allocated to a certain entity, the profit exceeds its fixed return，The principle of safety port is applicable，and according to the difference between the "security port income" and the distribution of profits，Reduced amount of the same proportion A until it is not allocated。3. Distribution path。The "tax subject" of the new lesson tax right is a qualified "payment entity"，This involves the recognition of "payment entity"，This recognition mainly includes two steps。1 is to conduct a physical level profit test，Identification of the setting of fixed profit margin with a set of entities with payment capabilities。The second is to conduct market connection priority test，For the market jurisdiction that has been connected，Related entities pay for taxes or liabilities priority in proportion; when their payment ability is insufficient，By other unreachable entity sharing。

third，Avoid double taxation。Due to the profit of the multinational group, it has been allocated according to the existing profit distribution rules，The tax right to the amount Bet365 app download A is a superposition on the existing distribution rules，It is necessary to coordinate the rules to respect the tax rights of related market jurisdictions and avoid repeated taxes。In terms of solution,，After identifying "payment entity"，It will mainly take two ways of tax exemption and debt。Under the tax exemption law，Part of the part of the market where the "payment entity" is located in the amount A (previously paid)，Gives tax exemption; under the credit method，The area where the "payment entity" will be located will provide the entity with a credit，Course the taxes it paid in other areas。

　　Taxation Determination: Introduction of Mandatory Program

In terms of taxation，OECD introduces binding compulsory procedures in the dispute A related dispute A，Its preliminary plan is: calculation and distribution of amount A，First based on the self -evaluation of the multinational group，and then the audit team gives a conclusion; if there is controversy，The ruling team ruled; if the dispute is not resolved，Then the group can solve it through domestic measures in various regions。Prevention and resolution of disputes other than amount A，OECD recommends to improve the current dispute prevention mechanism、Consultation Procedure (MAP) and introducing new compulsory mechanisms to solve。Based on the principle of fairness，You need to consider different situations。For example，On the degree of connection，Different income thresholds should be set for the jurisdiction of different market size，The business carried out in a single jurisdiction shall be eliminated and applicable;，Settings of re -assigning percentage should be distinguished by different factors. Different factors are different from the contribution of remaining profit; in terms of taxation，The ability of smaller jurisdictions should be considered。other，The introduction of the new rules can increase bet365 Play online games the improper increase of management and compliance costs，It also needs to be analyzed in depth cost benefits。

For my country，With the deepening of opening up and the broadening of the international market under the "dual cycle"，The above rules will have a profound impact on the tax benefits of the accelerated development of the digital economy in my country。So，We need local factors based on digital economic characteristics，Enhance the right to speak in the formulation of rules。

(Author Unit: School of Law, Zhejiang University of Finance and Economics)