Pillar 2: Tax competition in low‐income countries and substance‐based income exclusion
Pillar 2: Tax competition in low‐income countries and substance‐based income exclusion
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支柱 2：低收入国家的税收竞争和基于物质的收入排除
DOI：
10.1111/1475-5890.12318
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发表时间：
2023
期刊：
影响因子：
7.3
通讯作者：
Victoria J. Perry
中科院分区：
文献类型：
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作者：
Victoria J. Perry
经合组织全球税收改革提案的第二支柱将对低收入发展中国家（LIC）产生重大的直接和间接影响。最有趣和最有问题的问题是，拟议的全球最低有效税的全球反税基侵蚀（地球仪）规则将如何影响低收入国家的税收竞争行为，以及当大量高收入经济体采用新结构时，低收入国家应如何应对。大多数低收入国家都是仅来源国，它们在吸引外国直接投资方面竞争激烈。低收入国家是想继续尽可能利用税收制度进行竞争，还是想退出竞争，还是想采取某种中间路线？支柱2本身并不改变一个国家在竞争领域中的理想地位-它只是影响如何以及在多大程度上仍然能够获得这一地位。本文认为，低收入国家应采用合格的国内最低补足税，这本身不会对它们的竞争力产生负面影响。然而，本文的主要焦点是基于物质的收入排除（分割）的设计，研究以下三个问题。地球仪是否应该在设计时不进行切割？有没有更好的设计方法？低收入国家将受到何种影响？该文件的结论是，由于无形资产不太可能为低收入国家带来真实的优势，因此尽量减少对这些资产的税收竞争对它们的影响相对较小;从经济效率的角度来看，将税收负担从正常回报转移到经济租金-尽管不完美-是一个合理的解决办法。
Pillar 2 of the OECD's global tax reform proposal will have significant direct and indirect impacts for low‐income developing countries (LICs). Most interesting and problematic is the question as to how the global anti‐base erosion (GloBE) rules for a proposed global minimum effective tax will affect tax competition behaviour in LICs, and how LICs should respond when a critical mass of higher‐income economies adopt the new structure. Most LICs are source‐only countries, and they are very much in competition to attract foreign direct investment. Do LICs want to continue to compete using the tax system to the extent possible, to step back from that competition, or to take some intermediate course? Pillar 2 does not itself change a country's desired position on the competition spectrum – it merely affects how, and to what extent, that position can still be obtained. This paper posits that LICs should adopt qualified domestic minimum top‐up taxes, and that this will not itself have a negative impact on their competitiveness. The primary focus of the paper, however, is on the design of the substance‐based income exclusion (carve‐out), examining the following three questions. Should the GloBE have been designed without a carve‐out? Would there have been a better way of designing it? How will LICs be affected? The paper concludes that, as little real advantage is likely to accrue to LICs from intangible assets, minimising tax competition for those assets will have relatively little impact on them; and that, from an economic efficiency standpoint, shifting the tax burden away from a normal return and toward economic rents – albeit imperfectly – is a reasonable solution.