中国(华夏)纳税人协会联盟
Chinese Taxpayers Association

来自美国税收基金会的信息资料  新版全球税收协定

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来源:来自美国税收基金会的信息资料

来自美国税收基金会的信息资料

新版全球税收协定


Inrecent years, countries have been debating significant changes to internationaltax rules that apply to multinational companies. This week there was abreakthrough in discussions, and an outline for the new rules was released bythe Organisation for Economic Co-operation and Development (OECD).


近年来,各国一直在讨论对跨国公司国际税收规则进行重大改革。本周,讨论有了突破性进展,经济合作与发展组织(OECD)发布了新规则纲要。

Largecompanies would pay more taxes in countries where they have customers and a bitless in countries where their headquarters, employees, and operations are.Additionally, the agreement sets up the adoption of a global minimum tax of atleast 15 percent, which would increase taxes on companies with earnings inlow-tax jurisdictions.


根据新纲要,大公司将在其客户所在国缴纳更多税收,而在总部、员工和运营所在国缴纳更少的税收。此外,该协定将全球最低企业税率设定在15%,这将增加低税率地区盈利公司的税收。

Ofthe 139 countries engaged in the negotiations, 130 signed on to the newoutline. Holdouts include Ireland with its 12.5 percent corporate tax rate andEstonia which applies tax only on distributed profits of companies.


在参与谈判的139个国家中,有130个国家签署了新纲要。拒绝签署的国家包括爱尔兰和爱沙尼亚,前者的公司税税率为12.5%,后者只对公司的已分配利润征税。

Theproposal follows a general outline that has been under discussion since 2019.There are two “pillars” of the reform: Pillar 1 is focused on changing wherelarge companies pay taxes; Pillar 2 includes the global minimum tax. Bothpillars include multiple elements.


该提案遵循的大纲自2019年以来经过反复研究讨论,共有两大国际税改框架“支柱”,支柱一的重点是改变大公司的纳税地,支柱二包括设定全球最低企业税率。这两大支柱都包含多个要素。

Theoutline also mentions that companies “in the initial phase of theirinternational activity” could be exempt from the global minimum tax, but thathas not yet been agreed to.

纲要还提到,“处于国际业务初创期”的公司可免征全球最低企业税,但这点尚未达成一致。

BothPillar 1 and Pillar 2 represent major changes to international tax rules, andthe outline suggests that the changes should be put in place by 2023. Countrieswould have to write new laws, adopt new tax treaty language, and repeal somepolicies that conflict with the new rules.


双支柱国际税改框架代表了对国际税收规则的重大变革,纲要建议税改应在2023年之前落实到位。各国必须制定新的法律,采用新的税收协定用语,并废除一些与新规则冲突的政策。

Theoutline specifically states that digital services taxes and similar policieswill need to be removed as part of implementing Pillar 1.


纲要明确指出,为实施支柱一的部分措施,需取消数字服务税及类似政策。

Thisagreement represents a major blow to tax competition, and it is unsurprisingthat a country like Estonia (a champion of good tax policy) was unwilling tosign up to it. Policymakers across the globe should be careful in designingmeasures to implement this and be aware of the various new distortions theserules will create.


新版税收协定对税收竞争是个沉重的打击,像爱沙尼亚这样的国家(良好税收政策的倡导者)不愿签署协议也就不足为奇。世界各国政策制定者应审慎设计实施方案及措施,并意识到新规则或将造成各类新的扭曲。

信息来源:https://taxfoundation.org/global-tax-agreement/