合格国内最低补足税"弯道超车"(下)——评全球最低税分配顺序的再调整
Qualified Domestic Minimum Top-up Tax Plays Leapfrog in Pillar Two:On the Readjusted Distribution Order of the Global Minimum Taxation(Part 2)
朱晓丹 1曹港珊 2马媛媛3
作者信息
- 1. 大连海洋大学海洋法律与人文学院
- 2. 维也纳经济大学
- 3. 国家税务总局大连市税务局
- 折叠
Abstract
In December 2021,the OECD released Tax Challenges Arising from the Digitalisation of the Economy—Global Anti-Base Erosion Model Rules(Pillar Two),which introduced the Qualified Domestic Minimum Top-up Tax(QDMTT)for the first time,making the source state of the MNE group's excess profits take the lead in the distribution order of the global minimum tax,leapfrogging the residence state of the large MNE group's parent entity.The paper analyzes the function and key issues of the implementation of the QDMTT,and argues that the QDMTT is a result of the interest game within the G7.Combined with the background of ongoing game of current global minimum tax,the paper discusses the impact of the QDMTT on China and China's countermeasures.
关键词
Qualified Domestic Minimum Top-up Tax/Global minimum tax/Pillar Two/Two-Pillar SolutionKey words
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基金项目
国家留学基金资助()
国家税务总局大连市税务局课题组"'双支柱'税改的影响、落地及中国应对研究"课题()
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出版年
2024
NETL
NSTL
万方数据