Developing countries will be invited by the Group of 20 industrialised nations to join talks aimed at stopping multinationals¹ dodge² taxes, in a bid to defuse tensions over their limited role in global tax reform.

由工业化国家组成的20国集团(G20)将邀请一些发展中国家参与旨在阻止跨国公司避税的谈判，以化解围绕这些国家在全球税制改革中参与有限的紧张。

Finance ministers meeting in Shanghai later this week are expected to endorse³ proposals to open up talks on stopping “base erosion and profit shifting” (BEPSeps) to all countries willing to implement⁴ them.

本周晚些时候将在上海举行的G20财长会议预计将支持相关提议，欢迎所有愿意阻止“税基侵蚀和利润转移”(BEPS)的国家参与谈判。

Pascal Saint-Amans, the top tax official at the OECD, the Paris-based club of mostly rich nations which has been drawing up the Beps reforms, said the development was likely to be “a turning point in international taxation⁵”.

总部设在巴黎、基本由富裕国家组成的经合组织(OECD)的最高税务官员帕斯卡尔•圣阿芒(Pascal Saint-Amans)表示，这一发展可能成为“国际税务的一个转折点”。

The move follows criticism from some governments and campaign groups that plans drawn⁶ up over the past three years to tackle tax avoidance did not go far enough to help poorer countries collect corporate⁷ tax.

在此之前，一些国家和活动团体批评过去3年制定的避税问题解决计划不够深入，无法帮助较贫穷国家征收企业税收。

On Monday, Christine Lagarde, managing director of the International Monetary⁸ Fund, said that despite a significant effort to include developing countries in the BEPSeps talks, the measures did not “fully address” some of their specific specific requirements. She said that the BEPSeps project was an important step in the right direction, but added that “much more work needs to be done both in terms of substance and scope”.

周一，国际货币基金组织(IMF)总裁克里斯蒂娜•拉加德(Christine Lagarde)表示，尽管各方已付出很大努力将发展中国家纳入BEPS谈判，但相关举措并未“完全解决”它们的一些具体要求。她表示，BEPS项目是朝着正确方向迈出的重要一步，但她补充道，“在内容和范围方面还有很多工作需要完成”。

The G20 move is likely to increase the number of countries deciding on the remaining aspects of the BEPSeps project — and monitoring its implementation⁹ — from 44 to more than 100.

G20的举措可能增加参与决定BEPS项目剩余方面事务并监督其执行的国家数量——从44个增至逾100个。

Although most of the BEPS eps reforms were announced last October, some contentious¹⁰ issues remain to be decided¹¹ on, including how to allocate¹² taxable profits between countries.

尽管大多数BEPS改革是在去年10月宣布的，但一些有争议的问题还有待决定，包括如何在国家之间分配应税利润。

The decision to open up negotiations¹³ only applies only to the BEPSeps project. But it sets a precedent¹⁴ that, if extended to future negotiations over tax rules, could end up shifting the balance in taxing rights between industrialised and developing countries.

开放谈判的决定仅适用于BEPS项目。但此举设立了一个先例，如果能够延伸至未来有关税收规则的谈判，或许可以转变工业化国家和发展中国家征税权的平衡。

Campaign groups partially¹⁵ welcomed the change but said it came too late. Oxfam said poor countries were being required to “accept a tax reform package they had no say in designing, which doesn’t meet many of their needs and that fails to address critical issues such as the use of tax havens¹⁶”.

活动团体在一定程度上欢迎这一改变，但表示此举来得太晚了。慈善组织乐施会(Oxfam)表示，穷国被要求“接受它们在设计上未曾有过发言权的税改方案，该方案既不满足它们的许多需求，也未能解决避税天堂等关键问题。”

It called for more fundamental reforms to be agreed in a truly international forum¹⁷ such as the UN.

该机构呼吁在联合国(UN)等真正国际化的论坛上达成更为根本的改革。