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经合组织(OECD):2024年国际税收改革进展报告(英文版)(22页).pdf

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1、For more information:ctp.contactoecd.orghttps:/oe.cd/g20-taxOECDtaxOECD SECRETARY-GENERAL TAX REPORT TO G20 FINANCE MINISTERS AND CENTRAL BANK GOVERNORSG20 Brazil,October 2024OECD TaxOECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank GovernorsCountry,Month 20XXINSERT BLURB|1

2、 OECD 2024 OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors G20 Brazil,October 2024 2|OECD 2024 This document and any map included herein are without prejudice to the status of or sovereignty over any territory,to the delimitation of international frontiers and b

3、oundaries and to the name of any territory,city or area.This work is published under the responsibility of the Secretary-General of the OECD.The opinions expressed and arguments employed herein do not necessarily reflect the official views of OECD member countries.Please cite this publication as:OEC

4、D(2024),OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors(G20 Brazil,October 2024),OECD Publishing,Paris,(forthcoming).The use of this work,whether digital or print,is governed by the Terms and Conditions to be found at www.oecd.org/termsandconditions|3 OECD 2024

5、Table of contents Introduction 4 Two-Pillar International Tax Package 5 BEPS Update 8 Tax and Inequality 10 Tax and Mobility 11 Tax Transparency 11 Tax Administration and Tax Certainty 12 Tax and Development 13 Global Forum on Transparency and Exchange of Information for Tax Purposes 15 4|OECD 2024

6、Introduction Ahead of the final meeting of G20 Finance Ministers and Central Bank Governors under the Brazilian G20 Presidency,I am pleased to report to you on key tax developments since your last meeting in July.Since you last met,57 jurisdictions gathered in Paris on 19 September to support the si

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本文是OECD秘书长向2024年G20财长和央行行长提交的税收报告,主要内容包括: 1. 两支柱国际税收方案:包括全球最低税率规则(GloBE Rules)和受税规则(STTR),旨在确保跨国企业在全球范围内支付最低税额,保护发展中国家的税收基础。 2. BEPS项目更新:BEPS项目通过15项行动计划,诊断现有税收体系中的漏洞,并提出解决方案。目前,行动5(有害税收实践)、行动6(税收协定滥用)和动作13(国别报告)等最低标准已得到广泛实施。 3. 税收与不平等:报告探讨了税收体系在缓解或加剧不平等方面的作用,特别关注了针对高净值个人的税收政策及合规挑战。 4. 税收与流动性:报告指出,税收政策应考虑流动性因素,以避免对个人和企业造成不利影响。 5. 税收透明度:报告强调了提高税收透明度的重要性,包括通过信息交换和税收合作来实现这一目标。 6. 税收行政和税收确定性:报告讨论了提高税收行政效率和确保税收确定性的措施。 7. 税收与发展:报告强调了发展中国家的税收问题,以及国际社会在支持发展中国家税收改革方面的作用。 8. 全球论坛:报告介绍了全球论坛在税收透明度和信息交换方面的进展。
两支柱国际税收方案如何帮助发展中国家? 全球最低税率如何影响跨国企业? 税收与不平等之间有何联系?
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