STEP新闻速递（2018.8）

BENEFICIAL OWNERSHIP: UK calls for 'new global norm' on public registers

受益所有权人：英国呼吁实施公开登记制度的“新的全球标准”

The UK government has launched a campaign to persuade foreign countries to promote transparency of company beneficial ownership as part of an international anti-corruption drive. It called on countries to work together to create a new 'global norm whereby a critical mass of nations will publish who actually owns the companies that are registered in their country'.

作为国际反腐败运动的一部分，英国政府发起一项游说外国提高公司受益所有权人的透明度的努力。它呼吁各国共同努力，创造一项新的“全球标准，借此足够数量的国家将公开在本国注册之公司的实际所有者”。

FRANCE: Introduction of PAYE raises challenges for employers of international persons

法国：所得税预扣法的引入对雇佣外国人的雇主带来了挑战

France's new income tax withholding system, which comes into force on 1 January 2019, places especially challenging new obligations on employers of internationally mobile tax residents, according to accounting firm Deloitte. The obligations even apply to foreign employers of employees who are seconded to France, and if the employee is paid via a foreign payroll. Registration forms for foreign employers are expected to be available by the end of this month, and affected foreign employers should start the registration process before the end of November 2018.

德勤会计师事务所表示，法国新的所得税预扣制度，将于2019年1月1日生效，对雇佣国际流动税收居民的雇主来说，提出了特别具有挑战性的新义务。这项义务甚至适用于被外国雇主派遣到法国工作的雇员，只要该雇员的工资是通过国外发放的情况。外国雇主的登记表将在本月底提供，受到影响的外国雇主应该在2018年11月底之前开始登记。

TAXATION: Updated guidance on mixed fund cleansing

税收：关于混合资金清理的最新指南

STEP, along with the ICAEW, CIOT and the Law Society of England and Wales, have published an updated set of questions and answers on the 'cleansing' of mixed funds under the deemed-domicile rules for taxation of non-domiciled individuals, as set out in Finance (No 2) Act 2017. They incorporate various advisory comments received from HMRC, though discussions with HMRC are still continuing.

STEP（全球信托和财富规划从业人员的协会），与英格兰及威尔士特许会计师协会，特许税务学会和英格兰及威尔士律师协会，联合发布了一套有关混合资金清理的更新后的问题与答案，内容涉及根据2017年财政2号法案规定关于把无住所个人的税收视同有住所居民之规则的实施。尽管与英国税务海关总署的讨论仍在继续进行，但指南纳入了英国税务海关总署提出的各方面的建议

CITIZENSHIP: Panama scheme's 'high-risk' status disputed

公民身份：巴拿马计划的“高风险”状态存在争议

A leading Panama tax lawyer challenges the OECD's view, published last week, that Panama's residence-by-investment scheme is at high risk of misuse by individuals trying to escape reporting, under the OECD Common Reporting Standard for automatic exchange of account information. Ricardo Cambra La Duke says the jurisdiction's investor residence schemes do not provide tax residency but merely permanent residence status.

一位巴拿马的首席税务律师对经济合作与发展组织上周发表的观点提出了质疑，即根据经合组织自动交换账户信息的通用标准，巴拿马的投资居民计划很可能被试图逃避报告的人滥用。Ricardo Cambra La Duke表示，该国的投资居民计划不提供税务居留，只提供永久居留身份。

CORPORATE TAXATION: Franco-German plan proposes compulsory minimum tax rate

公司税收：法国-德国计划提出强制性最低税率

France and Germany are lobbying international organisations to set a global minimum rate of corporation tax among industrialised countries, alongside rules to stop profit-shifting by multinational companies, the German Finance Minister Olaf Scholz has announced. It is being proposed as an alternative to the EU's plan for a special tax on 'digital companies'.

德国财政部长Olaf Scholz宣称，法国和德国正在游说国际组织在工业化国家制定全球最低公司税率，以及阻止跨国公司转移利润的规则。它被提议作为欧盟对“数字公司”施行特殊税计划的替代方案。

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