1、GLOBAL POLICY ON TAXATION OF COMPANIES:PRINCIPLES AND PRACTICESCopyright September 2024 by the Association of Chartered Certified Accountants(ACCA).All rights reserved.Used with permission of ACCA.Contact for permission to reproduce,store or transmit,or to make other similar uses of this document.Ab

2、out ACCA We are ACCA(the Association of Chartered Certified Accountants),a globally recognised professional accountancy body providing qualifications and advancing standards in accountancy worldwide.Founded in 1904 to widen access to the accountancy profession,weve long championed inclusion and toda

3、y proudly support a diverse community of over 252,500 members and 526,000 future members in 180 countries.Our forward-looking qualifications,continuous learning and insights are respected and valued by employers in every sector.They equip individuals with the business and finance expertise and ethic

4、al judgement to create,protect and report the sustainable value delivered by organisations and economies.Guided by our purpose and values,our vision is to develop the accountancy profession the world needs.Partnering with policymakers,standard setters,the donor community,educators and other accounta

5、ncy bodies,were strengthening and building a profession that drives a sustainable future for all.Find out more at 2In 2014,ACCA first published its regulatory and policy positions on the taxation of companies.To provide context,the document included a discussion of recent developments in the regulat

6、ory environment and some of the broader factors shaping the public debate on taxing businesses.Ten years on,perceptions of the role of business in society have shifted,as have the priorities of governments and taxpayers around the world.The dominance of multinational enterprises is reliant on legal