全球最低税引发的各国立法变革及我国应对之若干思考(下)
Some Thoughts on Legislative Changes in Various Countries Triggered by the Global Minimum Taxation and China's Response(Part 3)
邱冬梅1
作者信息
Abstract
Starting from the year of 2024,the global minimum tax is applicable to the in-scope multinational enterprises.A number of jurisdictions have transposed the rules into their domestic laws or are in the legislative process to transpose the GloBE rules.This paper sorts out the rule ordering when the Pillar Two interacts with domestic enterprise income tax laws,and suggests that China shall take use of the opportunity in this global tax reform to improve its domestic enterprise income tax regime and enhance tax administration,and identify the path for the implementation of Pillar Two in China.
关键词
Global Minimum Tax/Global Anti-base Erosion Rule/Qualified Domestic Minimum Top-up Tax/Controlled Foreign Company Rules/Tax competitionKey words
Global Minimum Tax/Global Anti-base Erosion Rule/Qualified Domestic Minimum Top-up Tax/Controlled Foreign Company Rules/Tax competition引用本文复制引用
基金项目
研究阐释党的十九届四中全会精神国家社会科学基金重大项目(20ZDA104)
福建省社会科学基金法学一般项目(FJ2024B039)
出版年
2024
NETL
NSTL
万方数据