Den globala skattereformen - En rättsanalytisk studie om hur de s.k. GloBE-reglerna och CFC-reglerna kan komma att påverka varandra
(2022) JURM02 20221Department of Law
Faculty of Law
- Abstract (Swedish)
- Det finns ett behov av förändring inom det internationella skattesystemet för att kunna hantera utmaningarna med skatteundandragande till följd av den digitala ekonomin. De nuvarande internationella beskattningsprinciperna har några år på nacken och är inte uppdaterade i enlighet med den digitala utvecklingen som skett på senare år. Det är därför av största vikt att komma underfund med hur dessa luckor i beskattningsrätten ska fyllas.
OECD:s förslag på GloBE-regler är ett försök att täppa till den digitala luckan och ett första steg till förändring. GloBE-reglerna är ett komplext regelverk dels på grund av att regelverket underminerar principen om skattesuveränitet för jurisdiktioner, dels att reglerna utgör en helt ny... (More) - Det finns ett behov av förändring inom det internationella skattesystemet för att kunna hantera utmaningarna med skatteundandragande till följd av den digitala ekonomin. De nuvarande internationella beskattningsprinciperna har några år på nacken och är inte uppdaterade i enlighet med den digitala utvecklingen som skett på senare år. Det är därför av största vikt att komma underfund med hur dessa luckor i beskattningsrätten ska fyllas.
OECD:s förslag på GloBE-regler är ett försök att täppa till den digitala luckan och ett första steg till förändring. GloBE-reglerna är ett komplext regelverk dels på grund av att regelverket underminerar principen om skattesuveränitet för jurisdiktioner, dels att reglerna utgör en helt ny beskattningsmodell som saknar tidigare motsvarighet. Därför är det viktigt att analysera hur regelverket förhåller sig till redan befintliga regelverk som har en liknande uppgift; att förhindra förflyttning av vinster till lågbeskattade länder. GloBE-reglerna kan ha inverkan på redan existerande regler som motverkar skatteundandragande, särskilt CFC-regler.
Uppsatsen syftar därför till att belysa hur de s.k. GloBE-reglerna och CFC-reglerna påverkar varandra utifrån ett svenskt perspektiv. Detta görs med utgångspunkt i beräkningsprinciperna i respektive regelverk.
Sammanfattningsvis kan sägas att effekterna som regelverken får vid tillämpning får anses vara liknande; om det enligt respektive beräkningsprinciper anses finnas lågbeskattade inkomster i ett bolag (CFC-reglerna) eller en jurisdiktion (GloBE-reglerna) ska ”ägaren” beskattas. Grundtanken är samma men det finns därutöver många skillnader regelverken emellan. En av de större är att enligt CFC-reglerna ska delägaren beskattas för hela den lågbeskattade inkomsten, oavsett vad bolaget beskattats för i bolagslandet. Därefter får avräkning göras av utländsk skatt för att undvika dubbelbeskattning.
I nuvarande lydelse riskerar företag som träffas av båda regelverken att bli dubbelbeskattade till följd av allokeringsreglerna. Att tillämpa de två regelverken parallellt kan också leda till omfattande arbete, både för skatteadministrationer och företag. Även GloBE-reglernas IIR riskerar att bryta mot etableringsfriheten gällande att det inte finns något kriterium att regelverket enbart träffar rent konstlade upplägg, som CFC-reglerna har. Ett alternativ till två parallella regelverk kan därför vara ett samlat regelverk. (Less) - Abstract
- There is a need for change in the international tax system to be able to deal with the challenges and gaps of tax evasion due to the digital economy. The current international taxation principles are a few years old and has not been updated in accordance with the digital development that has taken place in recent years. It is therefore of the utmost importance to find out how these gaps in taxation law are to be filled.
The OECD's proposal for GloBE rules is an attempt to close the digital gap and a first step towards change. The GloBE rules are a complex set of rules partly because they undermine the principle of tax sovereignty for jurisdictions, and partly because the rules constitute a completely new taxation model that has no... (More) - There is a need for change in the international tax system to be able to deal with the challenges and gaps of tax evasion due to the digital economy. The current international taxation principles are a few years old and has not been updated in accordance with the digital development that has taken place in recent years. It is therefore of the utmost importance to find out how these gaps in taxation law are to be filled.
The OECD's proposal for GloBE rules is an attempt to close the digital gap and a first step towards change. The GloBE rules are a complex set of rules partly because they undermine the principle of tax sovereignty for jurisdictions, and partly because the rules constitute a completely new taxation model that has no previous equivalent. Therefore, it is important to analyze how the regulations relate to already existing regulations that have a similar task; to prevent the transfer of profits to low-tax countries. The GloBE rules could have an impact on existing rules that counteract tax evasion, especially CFC rules. The CFC rules mean that shareholders in a foreign legal entity with low-taxed income can be liable to pay tax on the company's income.
This essay therefore aims to shed light on how the so-called GloBE rules and CFC rules affect each other from a Swedish perspective. The basis is the calculation principles in the respective regulation.
In summary, it can be said that the effects that the regulations have in the application may be considered similar; if, according to the respective calculation, it is considered that there is low-taxed income in a company (the CFC rules) or a jurisdiction (the GloBE rules), the “owner” shall be taxed. The fundamental idea is the same but there are thereafter many differences. One of the major differences is that according to the CFC rules, the partner must be taxed for the entire low-taxed income, regardless of what the company is taxed for in the company country. Thereafter, tax credits of foreign tax may be made to avoid double taxation.
In the current wording, companies that are affected by both regulations risk being double taxed as a result of the allocation rules. Applying the two regulations in parallel can also lead to extensive work for both tax administrations and companies. The IIR of the GloBE rules also risks violating the freedom of establishment regarding the fact that there is no criterion that the regulations only apply to purely artificial arrangements, as the CFC rules have. An alternative to two parallel regulations could therefore be a single regulatory framework. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9080018
- author
- Kwapisz, Julia LU
- supervisor
- organization
- alternative title
- The global tax reform - An analysis of how the so-called GloBE rules and CFC rules could affect each other
- course
- JURM02 20221
- year
- 2022
- type
- H3 - Professional qualifications (4 Years - )
- subject
- keywords
- skatterätt
- language
- Swedish
- id
- 9080018
- date added to LUP
- 2022-06-12 15:39:27
- date last changed
- 2022-06-12 15:39:27
@misc{9080018,
abstract = {{There is a need for change in the international tax system to be able to deal with the challenges and gaps of tax evasion due to the digital economy. The current international taxation principles are a few years old and has not been updated in accordance with the digital development that has taken place in recent years. It is therefore of the utmost importance to find out how these gaps in taxation law are to be filled.
The OECD's proposal for GloBE rules is an attempt to close the digital gap and a first step towards change. The GloBE rules are a complex set of rules partly because they undermine the principle of tax sovereignty for jurisdictions, and partly because the rules constitute a completely new taxation model that has no previous equivalent. Therefore, it is important to analyze how the regulations relate to already existing regulations that have a similar task; to prevent the transfer of profits to low-tax countries. The GloBE rules could have an impact on existing rules that counteract tax evasion, especially CFC rules. The CFC rules mean that shareholders in a foreign legal entity with low-taxed income can be liable to pay tax on the company's income.
This essay therefore aims to shed light on how the so-called GloBE rules and CFC rules affect each other from a Swedish perspective. The basis is the calculation principles in the respective regulation.
In summary, it can be said that the effects that the regulations have in the application may be considered similar; if, according to the respective calculation, it is considered that there is low-taxed income in a company (the CFC rules) or a jurisdiction (the GloBE rules), the “owner” shall be taxed. The fundamental idea is the same but there are thereafter many differences. One of the major differences is that according to the CFC rules, the partner must be taxed for the entire low-taxed income, regardless of what the company is taxed for in the company country. Thereafter, tax credits of foreign tax may be made to avoid double taxation.
In the current wording, companies that are affected by both regulations risk being double taxed as a result of the allocation rules. Applying the two regulations in parallel can also lead to extensive work for both tax administrations and companies. The IIR of the GloBE rules also risks violating the freedom of establishment regarding the fact that there is no criterion that the regulations only apply to purely artificial arrangements, as the CFC rules have. An alternative to two parallel regulations could therefore be a single regulatory framework.}},
author = {{Kwapisz, Julia}},
language = {{swe}},
note = {{Student Paper}},
title = {{Den globala skattereformen - En rättsanalytisk studie om hur de s.k. GloBE-reglerna och CFC-reglerna kan komma att påverka varandra}},
year = {{2022}},
}