{"id":2362,"date":"2022-05-19T23:49:45","date_gmt":"2022-05-19T23:49:45","guid":{"rendered":"https:\/\/privacyworld.net\/?p=2362"},"modified":"2025-09-30T11:02:23","modified_gmt":"2025-09-30T11:02:23","slug":"tax-news-anti-avoidance-a-go-go","status":"publish","type":"post","link":"https:\/\/privacyworld.net\/ja\/tax-news-anti-avoidance-a-go-go\/","title":{"rendered":"\u7a0e\u52d9\u30cb\u30e5\u30fc\u30b9: \u53cd\u56de\u907f\u306f\u30b4\u30fc\u30b4\u30fc\u2026"},"content":{"rendered":"<h1>\u30b4\u30fc\u30b4\u30fc\u5bfe\u56de\u907f\u2026<\/h1>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"size-medium wp-image-2396 alignleft\" src=\"https:\/\/privacyworld.net\/wp-content\/uploads\/2022\/05\/Flag_of_Jersey.svg_-300x180.png\" alt=\"Jersey\" width=\"300\" height=\"180\" title=\"\" srcset=\"https:\/\/privacyworld.net\/wp-content\/uploads\/2022\/05\/Flag_of_Jersey.svg_-300x180.png 300w, https:\/\/privacyworld.net\/wp-content\/uploads\/2022\/05\/Flag_of_Jersey.svg_-1024x614.png 1024w, https:\/\/privacyworld.net\/wp-content\/uploads\/2022\/05\/Flag_of_Jersey.svg_-768x461.png 768w, https:\/\/privacyworld.net\/wp-content\/uploads\/2022\/05\/Flag_of_Jersey.svg_-18x12.png 18w, https:\/\/privacyworld.net\/wp-content\/uploads\/2022\/05\/Flag_of_Jersey.svg_.png 1200w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>VAT \u66f8\u985e\u306f\u524d\u9031\u306e\u5927\u90e8\u5206\u3092\u5360\u3081\u3066\u3044\u307e\u3057\u305f\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u4eca\u9031\u306e\u8a08\u753b\u3067\u306f\u3001\u53cd\u56de\u907f\u306e\u30a4\u30cb\u30b7\u30a2\u30c1\u30d6\u306b\u7126\u70b9\u304c\u79fb\u308a\u307e\u3057\u305f\u3002\u4e88\u60f3\u901a\u308a\u3001\u7126\u70b9\u306fOECD\u3067\u3059\u3002\u3055\u3089\u306b\u3001\u4e00\u822c\u306e\u4eba\u3005\u306f\u30012 \u672c\u306e\u67f1\u306b\u3088\u308b\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u306b\u5bfe\u3059\u308b\u59ff\u52e2\u3092\u5f37\u8abf\u3057\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u7406\u7531\u306f\u3001\u7d4c\u6e08\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u306b\u3088\u308b\u7a0e\u5236\u4e0a\u306e\u8ab2\u984c\u306e\u8a8d\u8b58\u3067\u3059\u3002<\/p>\n<p>\u7b2c 1 \u306e\u67f1\u306e\u91d1\u984d A \u306b\u57fa\u3065\u304f\u7bc4\u56f2\u306b\u95a2\u3059\u308b\u56fd\u5185\u6cd5\u306e\u30e2\u30c7\u30eb\u898f\u5247\u8349\u6848\u306f\u3001\u96c6\u56e3\u7684\u610f\u898b\u3092\u5f85\u3063\u3066\u3044\u307e\u3059\u3002\u65b0\u305f\u306b\u767a\u8868\u3055\u308c\u305f\u30b3\u30f3\u30b5\u30eb\u30c6\u30fc\u30b7\u30e7\u30f3\u306f\u30014 \u6708 20 \u65e5\u307e\u3067\u8f9b\u62b1\u5f37\u304f\u5f85\u3061\u307e\u3059\u3002\u30b9\u30b3\u30fc\u30d7 \u30eb\u30fc\u30eb\u306f\u3001\u30b0\u30eb\u30fc\u30d7\u3092\u78ba\u7acb\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u91d1\u984d A \u306f\u3001\u53ce\u76ca\u6027\u306e\u9ad8\u3044\u7d44\u7e54\u306b\u306e\u307f\u9069\u7528\u3055\u308c\u307e\u3059\u3002 OECD \u306b\u3088\u308b\u3068\u3001\u8d77\u8349\u3055\u308c\u305f\u898f\u5247\u306b\u306f\u5b9a\u91cf\u7684\u306a\u9069\u7528\u304c\u5fc5\u8981\u3067\u3059\u3002\u7d0d\u7a0e\u8005\u306f\u3001\u3053\u308c\u306b\u3088\u308a\u7bc4\u56f2\u5185\u306b\u3068\u3069\u307e\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u5f8c\u3001\u82f1\u56fd\u306e\u7a0e\u52d9\u5f53\u5c40\u3067\u3042\u308b HM Revenue and Customs \u304c\u8a08\u753b\u3092\u7acb\u3066\u307e\u3057\u305f\u3002\u305d\u308c\u306f\u3001\u79df\u7a0e\u56de\u907f\u306e\u80cc\u5f8c\u306b\u3042\u308b\u6226\u7565\u3068\u305d\u306e\u63a8\u9032\u8005\u306e\u7279\u5b9a\u3067\u3057\u305f\u3002\u3055\u3089\u306b\u3001HMRC \u306f\u7d0d\u7a0e\u8005\u306b\u8b66\u544a\u3057\u307e\u3057\u305f\u3002\u30a8\u30af\u30a4\u30c6\u30a3\u30b9\u30ad\u30fc\u30e0\u306b\u53c2\u52a0\u3057\u3066\u3044\u308b\u500b\u4eba\u306f\u3001\u591a\u984d\u306e\u7a0e\u91d1\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u5373\u5ea7\u306b\u64a4\u9000\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059.<\/p>\n<h2>\u30bf\u30c3\u30af\u30b9\u30a8\u30b9\u30b1\u30fc\u30d7\u6226\u7565\u306e\u80cc\u5f8c\u306b\u3042\u308b\u771f\u5b9f<\/h2>\n<p>HRMC \u306e\u30ab\u30a6\u30f3\u30bf\u30fc\u56de\u907f\u62c5\u5f53\u30c7\u30a3\u30ec\u30af\u30bf\u30fc\u306f\u3001\u8a73\u7d30\u306b\u3064\u3044\u3066\u30de\u30b9\u30b3\u30df\u3068\u8a71\u3057\u5408\u3063\u305f\u3068\u8ff0\u3079\u3066\u3044\u307e\u3059\u3002\u7b56\u7565\u5bb6\u305f\u3061\u306f\u3001\u3053\u306e\u30a2\u30a4\u30c7\u30a2\u3092\u3001\u7a0e\u91d1\u3092\u9003\u308c\u308b\u304b\u3001\u652f\u6255\u3046\u91d1\u984d\u3092\u6e1b\u3089\u3059\u305f\u3081\u306e\u7c21\u5358\u306a\u65b9\u6cd5\u3067\u3042\u308b\u3068\u63cf\u5199\u3057\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u62c5\u5f53\u8005\u306e\u4e3b\u5f35\u306b\u53cd\u3057\u3066\u3001\u7269\u4e8b\u306f\u5b9f\u969b\u306b\u306f\u540c\u3058\u3088\u3046\u306b\u306f\u6a5f\u80fd\u3057\u307e\u305b\u3093\u3002\u6a19\u7684\u306b\u3055\u308c\u305f\u4eba\u306f\u901a\u5e38\u3001\u591a\u984d\u306e\u7a0e\u91d1\u3092\u652f\u6255\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u822c\u7684\u306b\u3001\u6226\u7565\u306b\u306f\u8acb\u8ca0\u696d\u8005\u3078\u306e\u5168\u56fd\u6700\u4f4e\u8cc3\u91d1\u306e\u652f\u6255\u3044\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u5f7c\u3089\u306f\u6b8b\u308a\u306e\u8cc3\u91d1\u3092\u3001\u6240\u5f97\u7a0e\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306e\u30ed\u30fc\u30f3\u3068\u3057\u3066\u63cf\u3044\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>HMRC \u306f\u3001\u7d0d\u7a0e\u8005\u306b\u8a8d\u8b58\u3055\u305b\u308b\u305f\u3081\u306b\u3001\u3053\u308c\u3089\u306e\u30b9\u30ad\u30fc\u30e0\u306e\u8a73\u7d30\u3092\u516c\u958b\u3057\u307e\u3057\u305f\u3002\u76ee\u7684\u306f\u3001\u305d\u308c\u3089\u3092\u56de\u907f\u307e\u305f\u306f\u7d42\u4e86\u3059\u308b\u6a5f\u4f1a\u3092\u4e0e\u3048\u308b\u3053\u3068\u3067\u3059\u3002 HMRC \u306f\u30ea\u30b9\u30c8\u3092\u5b9a\u671f\u7684\u306b\u66f4\u65b0\u3059\u308b\u4e88\u5b9a\u3067\u3059\u3002\u4ed6\u306e\u79df\u7a0e\u56de\u907f\u30b9\u30ad\u30fc\u30e0\u3068\u305d\u306e\u30d7\u30ed\u30e2\u30fc\u30bf\u30fc\u306e\u8a73\u7d30\u306b\u95a2\u3059\u308b\u767a\u8868\u304c\u884c\u308f\u308c\u307e\u3059\u3002\u306e <a href=\"https:\/\/www.gov.je\/pages\/default.aspx\" target=\"_blank\" rel=\"noopener\">\u30b8\u30e3\u30fc\u30b8\u30fc\u653f\u5e9c<\/a> OECD \u306e\u30a4\u30cb\u30b7\u30a2\u30c1\u30d6\u306b\u5bfe\u5fdc\u3059\u308b\u8a08\u753b\u3092\u767a\u8868\u3057\u307e\u3057\u305f\u3002<\/p>\n<h2>OECD \u30dd\u30ea\u30b7\u30fc\u30da\u30fc\u30d1\u30fc<\/h2>\n<h2><img decoding=\"async\" class=\"alignright wp-image-2394 size-medium\" style=\"font-size: 16px;\" src=\"https:\/\/privacyworld.net\/wp-content\/uploads\/2022\/05\/OECD-social-sharex-300x150.jpg\" alt=\"OECD tax\" width=\"300\" height=\"150\" title=\"\" srcset=\"https:\/\/privacyworld.net\/wp-content\/uploads\/2022\/05\/OECD-social-sharex-300x150.jpg 300w, https:\/\/privacyworld.net\/wp-content\/uploads\/2022\/05\/OECD-social-sharex-18x9.jpg 18w, https:\/\/privacyworld.net\/wp-content\/uploads\/2022\/05\/OECD-social-sharex.jpg 700w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/h2>\n<p>\u653f\u5e9c\u306f\u653f\u7b56\u6587\u66f8\u3092\u767a\u8868\u3057\u307e\u3057\u305f\u3002<a href=\"https:\/\/privacyworld.net\/ja\/panama-papers\/\" target=\"_blank\" rel=\"noopener\">OECD<\/a> \u7b2c 1 \u304a\u3088\u3073\u7b2c 2 \u306e\u67f1 \u2014 \u7a0e\u5236\u306e\u53cd\u6620\u3002\u5dde\u304c\u30d3\u30b8\u30cd\u30b9\u306b\u3068\u3063\u3066\u9b45\u529b\u7684\u306a\u30cf\u30d6\u3067\u3042\u308a\u7d9a\u3051\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u5909\u66f4\u3092\u5f37\u8abf\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5909\u66f4\u306f\u3001\u30d3\u30b8\u30cd\u30b9\u306b\u5927\u304d\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002 2 \u3064\u306e\u67f1\u306e\u30b9\u30ad\u30fc\u30e0\u3092\u5b9f\u88c5\u3059\u308b\u3068\u3001\u67f1\u306e 1 \u3067 200 \u5104\u30e6\u30fc\u30ed\u306e\u53ce\u76ca\u3092\u4e0a\u3052\u3066\u3044\u308b\u7d44\u7e54\u306b\u5f71\u97ff\u304c\u53ca\u3073\u307e\u3059\u3002\u53ce\u76ca\u304c 750 \u30e6\u30fc\u30ed\u3092\u8d85\u3048\u308b\u5834\u5408\u3001\u7b2c 2 \u306e\u67f1\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u8ad6\u6587\u306f\u3001GloBE \u30eb\u30fc\u30eb\u306e\u5b9f\u88c5\u3092\u63a8\u5968\u3057\u3066\u3044\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u7bc4\u56f2\u5185\u306e GloBE \u30b5\u30fc\u30af\u30eb\u306e\u4e0b\u306b\u3042\u308b\u7d44\u7e54\u306e\u6700\u4f4e\u56fd\u5185\u7a0e\u306f 15% \u3067\u3059\u3002\u305d\u308c\u306f\u904b\u7528\u4f1a\u793e\u306b\u5bb9\u6613\u3055\u3092\u62e1\u5f35\u3057\u307e\u3059\u3002<\/p>\n<p>\u30b8\u30e3\u30fc\u30b8\u30fc\u304c GloBE \u306e\u5b9f\u88c5\u3092\u691c\u8a0e\u3059\u308b\u5834\u5408\u3001\u305d\u308c\u306f 2024 \u5e74 1 \u6708 1 \u65e5\u307e\u3067\u306b\u5b9f\u73fe\u3057\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u6700\u5f8c\u306b\u3001\u56fd\u5185\u306e\u6cd5\u4eba\u7a0e\u5236\u5ea6\u306f GloBE \u30b5\u30fc\u30af\u30eb\u5916\u306e\u30d3\u30b8\u30cd\u30b9\u306b\u306f\u5f71\u97ff\u3057\u307e\u305b\u3093\u3002<\/p>","protected":false},"excerpt":{"rendered":"<p>Anti-Avoidance a Go-Go&#8230; VAT documents occupied a major portion of the previous week. Hence, the focus shifted toward anti-avoidance initiatives in this week\u2019s plan. As anticipated, the point of focus is the OECD. Furthermore, the public highlights it for its stance on the Two Pillar solution. The reason is the acknowledgment of tax challenges because of the economic digitalization. The draft model rule for domestic legislation on scope under Amount A of pillar one awaits collective opinions. The newly announced consultation patiently waits until April 20. The scope rules aim to establish the group. Such that Amount A\u00a0 is only applicable to profitable organizations. The drafted rules require a quantitative [&hellip;]<\/p>\n","protected":false},"author":209,"featured_media":2394,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"pmpro_default_level":"","footnotes":""},"categories":[1],"tags":[18,20,19,17],"class_list":["post-2362","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-category-2","tag-globe","tag-jersey","tag-oecd","tag-tax-scheme","pmpro-has-access"],"acf":[],"_links":{"self":[{"href":"https:\/\/privacyworld.net\/ja\/wp-json\/wp\/v2\/posts\/2362","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/privacyworld.net\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/privacyworld.net\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/privacyworld.net\/ja\/wp-json\/wp\/v2\/users\/209"}],"replies":[{"embeddable":true,"href":"https:\/\/privacyworld.net\/ja\/wp-json\/wp\/v2\/comments?post=2362"}],"version-history":[{"count":7,"href":"https:\/\/privacyworld.net\/ja\/wp-json\/wp\/v2\/posts\/2362\/revisions"}],"predecessor-version":[{"id":2397,"href":"https:\/\/privacyworld.net\/ja\/wp-json\/wp\/v2\/posts\/2362\/revisions\/2397"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/privacyworld.net\/ja\/wp-json\/wp\/v2\/media\/2394"}],"wp:attachment":[{"href":"https:\/\/privacyworld.net\/ja\/wp-json\/wp\/v2\/media?parent=2362"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/privacyworld.net\/ja\/wp-json\/wp\/v2\/categories?post=2362"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/privacyworld.net\/ja\/wp-json\/wp\/v2\/tags?post=2362"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}