15.为在全球范围内实现公平、现代化的国际税收体系,我们核准《G20/OECD税基侵蚀和利润转移(BEPS)项目行动计划》中的一系列措施。广泛、持续地落实行动计划是确保BEPS项目取得成效的关键,特别是在跨境税收裁定的情报交换方面。因此,我们强烈敦促按时落实BEPS项目,并鼓励包括发展中国家在内的所有国家和辖区参与。为在全球监测BEPS项目的落实情况,我们呼吁OECD在2016年初前建立一套包容性框架,该框架将在平等参与的基础上纳入感兴趣并致力于实施BEPS项目的非G20国家和辖区,包括发展中经济体。我们欢迎IMF、OECD、联合国和世界银行集团为感兴趣的发展中经济体提供适当的技术援助,帮助其应对国内资源动员方面的挑战,也包括BEPS方面的挑战。我们认识到,感兴趣的非G20发展中国家实施BEPS行动计划的时机可能与其他国家不同,期待OECD和其他国际组织能够确保该框架适当考虑发展中国家的情况。我们在加强税收体系透明度方面不断取得进展,我们重申此前承诺,将于2017年或2018年底同各成员国和其他国家就税收情报开展应要求交换和自动交换。我们邀请其他辖区共同参与。我们支持提高发展中经济体在国际税收议程中的参与度。
15. To reach a globally fair and modern international tax system, we endorse the package of measures developed under the ambitious G20/OECD Base Erosion and Profit Shifting (BEPS) project. Widespread and consistent implementation will be critical in the effectiveness of the project, in particular as regards the exchange of information on cross-border tax rulings. We, therefore, strongly urge the timely implementation of the project and encourage all countries and jurisdictions, including developing ones, to participate. To monitor the implementation of the BEPS project globally, we call on the OECD to develop an inclusive framework by early 2016 with the involvement of interested non-G20 countries and jurisdictions which commit to implement the BEPS project, including developing economies, on an equal footing. We welcome the efforts by the IMF, OECD, UN and WBG to provide appropriate technical assistance to interested developing economies in tackling the domestic resource mobilization challenges they face, including from BEPS. We acknowledge that interested non-G20 developing countries’ timing of implementation may differ from other countries and expect the OECD and other international organizations to ensure that their circumstances are appropriately addressed in the framework. We are progressing towards enhancing the transparency of our tax systems and we reaffirm our previous commitments to information exchange on-request as well as to automatic exchange of information by 2017 or end-2018. We invite other jurisdictions to join us. We support the efforts for strengthening developing economies’ engagement in the international tax agenda.
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