APA年度报告显示，2024年中国税务机关共签署APA 39例，延续2023年的上升态势，其中单边APA 12 例、双边APA 27例。在国际税收环境不确定性增强的背景下，企业对税收确定性的需求显著上升， 2024年处于意向阶段的双边APA达70例，较上年增加10例，且27例已签署双边APA中包含22例新签案 例，这反映出双边APA已成为跨国企业规避双重征税风险的优选路径。 2025年12月4日，一位国际税资深研究人员在接受《中国经营报》记者采访时说，通常情况下，单边预 约定价安排一般只能解决中国境内的税收确定性问题，无法避免境外关联方被其所在国税务机关调整的 风险。2024年中国双边APA累计签署数量超过单边，说明企业需求正在发生变化。 在全球税收治理格局深度调整背景下，税收确定性成为企业全球投资的"稳定器"。 近日，国家税务总局以中英文形式发布《中国预约定价安排年度报告（2024）》（以下简称"APA年度 报告"）。这是税务总局第十六次发布该报告，从披露数据看，2005至2024年中国累计签署预约定价安 排（APA）335例，其中双边APA达170例，首次超过165例的单边APA。这一数据变化反映了中国国 ...

Group 1: OECD Taxation Insights - The OECD's latest report highlights China's MAP case closure rate exceeds the global average, showcasing effective tax dispute resolution[3] - China's APA closure rate stands at 24.2%, significantly higher than the global average of 18.1%, ranking seventh among jurisdictions[8] - The tax dispute prevention rate in China is 66.7%, well above the global average of 37.8%, placing it fifth globally[8] Group 2: Global Tax Trends - The total number of global MAP cases increased from 2,782 to 2,980, reflecting a growth rate of 7.12%[8] - The average completion time for MAP cases globally is 27.4 months, with transfer pricing cases reduced from 32 months to 30.9 months[8] - The OECD emphasizes the importance of cooperation among tax authorities to enhance tax certainty and prevent disputes[4] Group 3: Future Outlook - Chinese tax authorities are expected to continue engaging with jurisdictions like Italy, the US, Switzerland, Japan, and South Korea to resolve tax disputes[8] - The OECD's best practices are being integrated into domestic regulations by various jurisdictions, indicating a commitment to improving tax administration[7] - The exploration of multilateral frameworks for tax dispute resolution is gaining traction, with a focus on overcoming domestic legal barriers[7]

Core Insights - The U.S. Treasury Secretary, Janet Yellen, stated that the ability to deduct the full costs of equipment and facilities in one go, combined with tax certainty and reduced energy costs, will accelerate economic growth in the United States [1] Summary by Categories - **Economic Growth** - The one-time deduction for the full costs of equipment and facilities is expected to enhance economic growth [1] - Tax certainty is highlighted as a factor that will contribute to this growth [1] - Lower energy costs are also identified as a key element in stimulating economic activity [1]