ãªãæã®å ãæããªããã°ãªããªã!? BEPSè¡åèšç»12
æ©ãè åã¡ã®ç¯çšæŠç¥
ãåœå ã»åœéãåããç§çšæŠç¥èšç»ïŒã¿ãã¯ã¹ã»ãã©ã³ãã³ã°ïŒã¯ãããã«ãåæ³çãªç¯å²å ã§çšæ³ã®ééãèŠã€ããç§çšè² æ ãå°ãªããããã®é è³åè² ãšããããŸãã察æŠããã®ã¯ãçŽçšè ïŒïŒã¢ããã€ã¶ãŒã®çšåå°é家ïŒãšçšååœå±ïŒïŒçŸè¡çšæ³ïŒã§ãã
ãå ã«çšæ³ã®éãèŠã€ããè ãåæ³çã«ç¯çšããããã«å¯ŸããŠåŸããåœçšåŽãçšå¶æ¹æ£ã§èããããšãã錬ãã£ãã§ããå žåçãªäŸããçžç¶çšæ³ã«ãããèŽäžçšã®çŽçšçŸ©åè ã®å®çŸ©ããå€ãããããªïŒçšæ³ã®ïŒæ³å®å€ã®åããããŠãçŽ1,330ååã®èŽäžçšãåé¿ããæçµçã«æé«è£ã§èª²çšãããªããšã®å€æ±ºãåãã400ååã®éä»å ç®éãŸã§åããæŠå¯å£«èŽäžçšäºä»¶ã§ãã
è¡åèšç»12ïŒçŸ©åçé瀺å¶åºŠ
ãOECDïŒçµæžååéçºæ©æ§ïŒã®BEPSïŒBase Erosion and Profit ShiftingïŒçšæºæµžé£ãšå©ç移転ïŒãããžã§ã¯ãã®è¡åèšç»12ã¯ãç§çšåé¿ãæå¶ãããšãšãã«åºçŸããç§çšåé¿ã¹ããŒã ã«éããã«å¯ŸåŠãããããããã¢ãŒã¿ãŒïŒïŒç¯çšã¢ããã€ã¹ãããå°é家ã®ããšïŒåã³å©çšè ãç§çšåé¿ã¹ããŒã ãçšååœå±ã«å ±åããå¶åºŠïŒçŸ©åçé瀺å¶åºŠïŒã®çå®ã«ã€ããŠæ€èšããŠããŸããããã£ãŠãå¹³ããèšããšãç¯çšæŠç¥ã®æã®å ãæãããšããããšã§ããç·Žãã«ç·Žã£ãç§çšæŠç¥ãé瀺ãããšãçšæ³æ¹æ£ã§èãããããŸã§ã®æéãçããªããŸããããã¢ãŒã¿ãŒã®å売ããã£ããã§ãã
äŒæ¥ãžã®åœ±é¿ãšçµæžçã®æèŠãå®çŸå¯èœæ§
ãæ¥æ¬ã®çµæžçã¯ããäžéšã®å€åœç±äŒæ¥ã«ããã¢ã°ã¬ãã·ãã»ã¿ãã¯ã¹ãã©ã³ãã³ã°ïŒATPïŒãææ¢ããçšæºäŸµé£ã®é²æ¢ãåã³å¹³çãªç«¶äºæ¡ä»¶ã®ç¢ºä¿ãå³ããšã®è¡å12ã®è¶£æšã¯ç解ã§ãããBEPSãæšé²ããããã¢ãŒã¿ãŒããããã¹ããŒã ãå©çšã»éçºããæ¿«çšççŽçšè ã¯å³ããåãç· ãã¹ãã§ãããããšè©äŸ¡ããªããããäºåè² æ å¢ã®èŠ³ç¹ããæ¶æ¥µçãªæèŠãåºããŠããŸããã
åœéç§çšæŠç¥èšç»ã«è©³ããçšç士ã«èãããšããããã®äººã¯çšå¶èª¿æ»äŒå§å¡ã®æ倧åŠææãããããããæ¥æ¬ã®çµæžçãå察ããŠé£ããã ããããšãã話ãçŽæ¥èããããšããããšæããŠãããŸããããŸã圌èªèº«ã®èŠè§£ã§ããå ±åã«éããŠã®äºåè² æ ïŒçŽçšè åŽãããã¢ãŒã¿ãŒãã®åé¡ãå«ãïŒã®èŠ³ç¹ãããåœå çšæ³ã§è¿ã ã«çŸ©ååãããããšã«ã¯çåãæã£ãŠããããã§ããã