A Panoramic View of Subject to Tax Rule of Pillar Two(Part 3)
Subject to Tax Rule(STTR),as an independent system operating under the global minimum tax of Pillar Two,is an indispensable part of the consensus reached by developing countries on the"Two-Pillar"international tax reform.Since its proposal presented by the OECD in February 2019,it has attracted international attention.From a policy perspective,STTR is a rule based on tax treaty that allows source countries to impose limited taxation on certain specific related payments subject to corporate income tax rates below 9％,in order to achieve the policy goal of restoring the limited taxing rights of the source country or,in some cases,supplementing the existing limited taxing rights retained by the source country.From the perspective of institutional design,STTR includes seven parts:operating mechanism,covered income,tax rate and its determination,exclusion and thresholds,anti-avoidance rules,administration and implications,which need to be systematically understood and applied in conjunction with corresponding commentary.From the perspective of implementation path,under individualized approach,each contracting party can amend their respective tax treaties through bilateral negotiations and incorporate the STTR model provisions into current tax treaties.Alternatively,relying on Multilateral Convention to Facilitate the Implementation of the Pillar Two STTR and its Explanatory Statement,STTR can be incorporated into the tax treaty system of contracting parties in bulk to ensure rapid,coordinated,and consistent implementation of the STTR by different contracting parties.From the perspective of future development,developing countries should combine their own realities,accurately grasp the effectiveness and implementation procedures of the STTR multilateral convention,scientifically handle the connection and application of the STTR with current tax rules,prudently evaluate the comprehensive impact of institutional transformation and implementation of the STTR,and rationally grasp the competitive application of the OECD version and the United Nations version of the STTR,to make appropriate policy choices in a timely manner.
BEPSSubject to Tax RuleGlobal minimum taxPillar TwoTax treatyInternational taxationDigital economy
沈涛、刘奇超、李睿康
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华东政法大学国际法学院
天津市滨海新区财政局
爱丁堡大学商学院
BEPS Subject to Tax Rule Global minimum tax Pillar Two Tax treaty International taxation Digital economy
NETL
NSTL
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