Big multinational companies will from Monday be subject to a global minimum tax for the first time, as landmark cross-border tax reforms go live, seeking to raise up to $220bn in extra annual revenue.
随着具有里程碑意义的跨境税收改革开始实施，大型跨国公司将从周一开始首次缴纳全球最低税率，此举旨在增加高达2200亿美元的额外年收入。
Almost three years after 140 countries struck a deal to close glaring loopholes in the international system, some major economies will from January start to apply an effective tax rate of at least 15 per cent on corporate profits.
近3年前，140个国家达成了一项协议，以堵住国际体系的明显漏洞。如今，一些主要经济体将从1月起，开始对企业利润征收至少15%的有效税率。
Under a series of interlocking rules, if profit by a multinational is taxed below this rate in one country, other countries will be able to charge a top-up levy. The OECD, which drove the reforms, estimates it will increase annual tax revenue by as much as 9 per cent, or $220bn worldwide.
在一系列环环相扣的规则下，如果跨国公司的利润在一个国家的税率低于这个税率，其他国家将能够征收补足税。推动这些改革的经合组织(OECD)估计，这将使全球每年的税收收入增加9%，即2200亿美元。
Jason Ward, principal analyst at the Centre for International Corporate Tax Accountability and Research pressure group, praised the “super smart design” of the reform. “It will reduce incentives from companies to use tax havens and incentives for countries to be tax havens,” he said, adding that it puts “a serious brake on what was a race to the bottom”.
压力团体“国际企业税收责任与研究中心”(Centre for International Corporate Tax Accountability and Research)首席分析师杰森•沃德(Jason Ward)称赞了这项改革的“超级聪明的设计”。他表示：“这将减少企业利用避税天堂的动机以及各国成为避税天堂的动机。”他补充称，这将“严厉遏制逐底竞争”。