全球最低税与国家利益:论实施支柱二的策略动机
Global Minimum Tax and National Interests:Strategic Incentives for Pillar Two Adoption
崔威 1刘奇超 2陈新 3沈涛4
作者信息
- 1. 不列颠哥伦比亚大学,加拿大 温哥华 V6T 1Z4
- 2. 天津市滨海新区财政局
- 3. 国家税务总局苏州市税务局
- 4. 华东政法大学国际法学院
- 折叠
摘要
支柱二主要由收入纳入规则(ⅡR)、合格国内最低补足税(QDMT)和低税支付规则(UTPR,低税利润规则)三个部分组成.系统分析实施或保留支柱二的三个组成部分的策略动机可以发现,对致力于国家收入最大化的政府来说,这种实施动机之弱令人惊讶.研究表明,如果各国的实施是由国家自身利益所推动,那么,即使在许多国家实施支柱二之后,该项制度仍可能瓦解.事实上,支柱二考虑到各国之间存在大量财富转移的可能性这一事实,使得其极不可能实现"激励相容".同时,对UTPR的超属地和非超属地解释提出了关于国际法的不同规范性问题,因此,关于UTPR的规范性辩论应更加关注其积极特征.
Abstract
This Article systematically analyzes strategic incentives for adopting or retaining Pillar Two's three main components:the Income Inclusion Rule(ⅡR),the Qualified Domestic Minimum Top-Up Tax(QDMT),and the Undertaxed Profits Rule(UTPR).It finds that such incentives are surprisingly weak for national-income-maximi-zing governments.The Article's findings suggest that if countries are motivated by national self-interest,then even after many adopt Pillar Two,the regime may still unravel.Indeed,the fact that Pillar Two contemplates very sub-stantial wealth transfers among countries makes its"incentive compatibility"highly unlikely.The Article also shows the extraterritorial and non-extraterritorial interpretations of the UTPR raise distinct normative questions a-bout international law;normative debates about the UTPR should therefore pay closer attention to the UTPR's pos-itive features.
关键词
全球最低税/支柱二/国际税收/收入纳入规则/低税支付规则/合格国内最低补足税Key words
Global Minimum Tax/Pillar Two/International Taxation/ⅡR/UTPR/QDMT引用本文复制引用
基金项目
国家社会科学基金一般项目(23BFX080)
出版年
2024
NETL
NSTL
万方数据