公司税

A step forward in global corporate taxation
FT社评:manbetx app苹果 公司税改革迈出重要一步

A minimum rate is starting to be imposed, but progress is slow on fairer revenue sharing
从1月1日起,许多重要发达国家开始实施manbetx app苹果 最低公司税率新规,但在旨在实现更公平营收共享的公约方面,进展仍然缓慢。

Over two years have passed since more than 135 countries signed up to the idea of a global minimum corporate tax rate for big multinationals. This week, a critical mass of several dozen countries, including many of the world’s largest economies, has begun to apply the new rules. Even though the US and China are not among them, this is a big step forward in ending the “race to the bottom” on corporate taxation, and the disruption to fair global commerce caused by tax havens. It also provides a potential model for other initiatives to be adopted by coalitions of the willing.

两年多前,超过135个国家签字支持对大型跨国公司设定manbetx app苹果 最低公司税率。本周,数十个国家——包括许多世界最大型manbetx20客户端下载 体——开始实行新规则。尽管美国和manbetx3.0 不在其中,但这是朝向终结公司税“逐底竞赛”、结束避税港对manbetx app苹果 公平贸易的破坏迈出的重大一步。它还为未来志同道合者组建的联盟可能采纳的其他倡议提供了潜在的模板。

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