Outlook of BEPS and Relevant Solutions for MNCs with Operation in China and Chinese Enterprises with Outbound Investment
来华跨国企业及中国“走出去”企业关于税基侵蚀和利润转移（BEPS）前景分析与应对方案
In terms of global developments, the Base Erosion and Profit Shifting ("BEPS") project initiated by the Organization for Economic Co-operation and Development ("OECD") have provided international grounds for different jurisdictions to partake deepening discussions on future outlooks. Following its release of the BEPS research report and action plan, which have been supported by G20 governments, OECD released the first batch of research deliverables of BEPS project on September 16th of 2014.
经济合作与发展组织（OECD）主导的税基侵蚀和利润转移（Base Erosion and Profit Shifting，简称“BEPS”）的讨论日益深化。2013年OECD公布了BEPS研究报告及行动计划并取得G20国集团各国政府的支持后，2014年9月16日OECD如期发布了第一批行动方案的研究报告。
On September 17th of 2014, State Administration of Taxation (“SAT”) issued a press release regarding the BEPS 2014 deliverables on its official website. On September 25th of 2014, SAT held a meeting with taxpayers and introduced 7 BEPS action plans, which include:
2014年9月17日，国家税务局迅速在其官网上发布了关于BEPS 2014年成果的新闻稿。2014年9月25日，国家税务总局组织召开了纳税人会议，向其宣讲BEPS 项目的7项成果，包括：
• Action 1 – Addressing the Tax Challenges of the Digital Economy
• Action 2 – Neutralizing the Effects of Hybrid Mismatch Arrangements
• Action 5 – Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance
• Action 6 – Preventing the Granting of Treaty Benefits in Inappropriate Circumstances
• Action 8 – Guidance on Transfer Pricing Aspects of Intangibles
• Action 13 – Guidance on Transfer Pricing Documentation and Country-by-Country Reporting
• Action 15 – Developing a Multilateral Instrument to Modify Bilateral Tax Treaties
• 行动计划1 – 关于数字经济面临的税收挑战的报告
• 行动计划2 – 消除混合搭配安排的影响
• 行动计划5 – 考虑透明度和实质性因素有效打击有害税收实践
• 行动计划6 – 防止税收协定优惠的不当授予
• 行动计划8 – 无形资产转让定价指引
• 行动计划13 – 转让定价同期资料和分国信息披露指引
• 行动计划15 – 开发用于修订双边税收协定的多边工具
These deliverables will serve as important compliance guidance for taxpayers engaged in cross-border transaction arrangements. To assist Chinese companies with wide overseas operations and MNCs with operation in China getting prepared to face the challenges, and offer a platform for theoretic analysis, policy discussion and experience sharing, the tax and business service line of Deloitte China West Region will hold the "Transfer Pricing Annual Conference & BEPS Seminar" on November 20th 2014 in Chengdu.
鉴于BEPS的报告进展将成为引导今后跨境交易安排以及合规性监督的重要文献，为了协助广大跨国投资经营的中资企业及在华投资的外国企业迎接以上挑战，给业内专业人员提供一个集理论探索、政策研讨和实务分享于一体的交流平台，德勤中国西区税务部门（简称“德勤西区”）将于2014 年11 月20 日在成都仁恒国际会议中心举办“转让定价年会暨BEPS专题研讨会”。
In this seminar, Deloitte professionals from the international tax and transfer pricing department will explore the impacts of BEPS on Chinese companies with wide overseas operations and MNCs with operation in China from international tax and transfer pricing perspective, share the main ideas and action feedback of SAT and local tax authorities as well as the future anti-avoidance focuses and potential requirements to taxpayers within jurisdictions and so on.
本次研讨会，来自德勤国际税收和转让定价部门的专业人士将对BEPS给跨国投资经营的中资企业及在华投资的外国企业带来的挑战从国际税收和转让定价角度进行深入的剖析，并分享中国国家税务总局及地方税务机关对BEPS的主要观点和行动反馈，以及其对未来“反避税”监管重点领域以及对辖区内纳税人税务遵从的潜在要求，等等。
Language 讲座语言
Mandarin 中文普通话
Agenda会议日程
13:30-13:50 Registration注册签到
13:50-14:00 Opening Remarks开幕致辞
14:00-15:00 Strategic Tax Planning for Outbound Investment of Domestic Enterprise中国企业海外投资税务战略规划
15:00-16:00 BEPS & Its Impact on Domestic and Foreign Invested EnterprisesBEPS 以及对中外资企业的转让定价安排影响
16:00-16:15 Tea Break茶歇
16:15-17:15 China Anti-tax Avoidance Management and Tax Compliance Obligations of Taxpayers under BEPSBEPS 背景下中国反避税管理和纳税人的税务遵从
17:15-17:30 Q&A交流及提问