首页|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)

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)

扫码查看
Some Thoughts on Legislative Changes in Various Countries Triggered by the Global Minimum Taxation and China's Response(Part 3)
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.

Global Minimum TaxGlobal Anti-base Erosion RuleQualified Domestic Minimum Top-up TaxControlled Foreign Company RulesTax competition

邱冬梅

展开 >

厦门大学法学院

Global Minimum Tax Global Anti-base Erosion Rule Qualified Domestic Minimum Top-up Tax Controlled Foreign Company Rules Tax competition

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福建省社会科学基金法学一般项目

20ZDA104FJ2024B039

2024

国际税收
中国国际税收研究会,深圳市国际税收研究会,中国税务杂志社

国际税收

CHSSCD北大核心
影响因子:1.117
ISSN:1006-3056
年,卷(期):2024.(4)
  • 63