G20將邀請窮國參與國際稅務談判

Developing countries will be invited by the Group of 20 industrialised nations to join talks aimed at stopping multinationals dodge taxes, in a bid to defuse tensions over their limited role in global tax reform.

由工業化國家組成的20國集團(G20)將邀請一些發展中國家參與旨在阻止跨國公司避稅的談判，以化解圍繞這些國家在全球稅制改革中參與有限的緊張。

Finance ministers meeting in Shanghai later this week are expected to endorse proposals to open up talks on stopping “base erosion and profit shifting” (BEPSeps) to all countries willing to implement them.

本週晚些時候將在上海舉行的G20財長會議預計將支持相關提議，歡迎所有願意阻止“稅基侵蝕和利潤轉移”(BEPS)的國家參與談判。

Pascal Saint-Amans, the top tax official at the OECD, the Paris-based club of mostly rich nations which has been drawing up the Beps reforms, said the development was likely to be “a turning point in International taxation”.

總部設在巴黎、基本由富裕國家組成的經合組織(OECD)的最高稅務官員帕斯卡爾•聖阿芒(Pascal Saint-Amans)表示，這一發展可能成爲“國際稅務的一個轉折點”。

The move follows criticism from some governments and campaign groups that plans drawn up over the past three years to tackle tax avoidance did not go far enough to help poorer countries collect corporate tax.

在此之前，一些國家和活動團體批評過去3年制定的避稅問題解決計劃不夠深入，無法幫助較貧窮國家徵收企業稅收。

On Monday, Christine Lagarde, managing director of the International Monetary Fund, said that despite a significant effort to include developing countries in the BEPSeps talks, the measures did not “fully address” some of their specific specific requirements. She said that the BEPSeps project was an important step in the right direction, but added that “much more work needs to be done both in terms of substance and scope”.

週一，國際貨幣基金組織(IMF)總裁克里斯蒂娜•拉加德(Christine Lagarde)表示，儘管各方已付出很大努力將發展中國家納入BEPS談判，但相關舉措並未“完全解決”它們的一些具體要求。她表示，BEPS項目是朝着正確方向邁出的重要一步，但她補充道，“在內容和範圍方面還有很多工作需要完成”。

The G20 move is likely to increase the number of countries deciding on the remaining aspects of the BEPSeps project — and monitoring its implementation — from 44 to more than 100.

G20的舉措可能增加參與決定BEPS項目剩餘方面事務並監督其執行的國家數量——從44個增至逾100個。

Although most of the BEPS eps reforms were announced last October, some contentious issues remain to be decided on, including how to allocate taxable profits between countries.

儘管大多數BEPS改革是在去年10月宣佈的，但一些有爭議的問題還有待決定，包括如何在國家之間分配應稅利潤。

The decision to open up negotiations only applies only to the BEPSeps project. But it sets a precedent that, if extended to future negotiations over tax rules, could end up shifting the balance in taxing rights between industrialised and developing countries.

開放談判的決定僅適用於BEPS項目。但此舉設立了一個先例，如果能夠延伸至未來有關稅收規則的談判，或許可以轉變工業化國家和發展中國家徵稅權的平衡。

Campaign groups partially welcomed the change but said it came too late. Oxfam said poor countries were being required to “accept a tax reform package they had no say in designing, which doesn’t meet many of their needs and that fails to address critical issues such as the use of tax havens”.

活動團體在一定程度上歡迎這一改變，但表示此舉來得太晚了。慈善組織樂施會(Oxfam)表示，窮國被要求“接受它們在設計上未曾有過發言權的稅改方案，該方案既不滿足它們的許多需求，也未能解決避稅天堂等關鍵問題。”

It called for more fundamental reforms to be agreed in a truly international forum such as the UN.

該機構呼籲在聯合國(UN)等真正國際化的論壇上達成更爲根本的改革。