柱１の利益Bに関する報告書が出た。本体がこれで、リーダーズガイドがこれ。
- July 2023 Outcome Statement on the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy に沿って公表
- baseline marketing and distribution activitiesについて、OECD移転価格ガイドラインを変更
- OECD移転価格ガイドラインの既存の原則に基づき、適格な販売業者の売上高利益率を決定する、簡素化され合理化された価格設定の枠組み
- →これにより、多国籍企業に対して、確実性を提供
- →また、途上国を中心とする各国当局に対して、明確なルールを適用する選択肢を提供
- これに応じて、OECDモデル租税条約第25条のコメンタリーを変更
- →これにより、紛争解決メカニズムにおいて選択性が確実に維持されることを意図
本体のExecutive Summaryを、以下にコピペしておこう。
In October 2021, the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (Inclusive Framework) agreed to simplify and streamline the application of the arm’s length principle to in-country baseline marketing and distribution activities, with a particular focus on the needs of low-capacity jurisdictions. Following that mandate, this report contains the guidance on “Special considerations for baseline distribution activities” which is incorporated into the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022 as an Annex to Chapter IV. The simplified and streamlined approach set out in that guidance is expected to enhance tax certainty and to relieve compliance burdens for taxpayers and tax administrations alike, particularly those in low-capacity jurisdictions facing limited resources.
Jurisdictions can choose to apply the simplified and streamlined approach to qualifying transactions of eligible baseline distributors. The guidance in this report sets out the characteristics of in-scope distributors, which cannot, for example, assume certain economically significant risks or own unique and value intangibles. Moreover, certain activities may exclude a distributor from the scope, such as the distribution of commodities or digital goods. The simplified and streamlined approach provides a pricing framework whereby a 3-step process determines a return on sales for in-scope distributors. Finally, the report also provides guidance on documentation, transitional issues, and tax certainty considerations.
なお、Amount Bの重要性については、この文書が簡単に解説している。
