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International Tax Reform: The G20 / OECD Two-Pillar Solution
內容大綱
In a historic agreement on 8 October 2021, 136 countries approved the OECD two-pillar solution in a major overhaul of the century-old international taxation system. At the G20 Summit in Rome on 30 October 2021, the leaders of the world's biggest economies endorsed the two-pillar solution, decades in the making but which will be implemented in 2023. The new agreement will overcome the tax challenges arising from the digital economy and will ensure that big businesses pay a fair share of taxes on profits from market jurisdictions where they operate. The case explores the two parts, placing a global minimum corporate tax rate of 15% on the profits of the world's largest businesses; and shifting tax revenues to market jurisdictions where large businesses have their customers and sell their products. Protagonist Janet Yellen, Secretary of the US Treasury, played an instrumental role in getting reluctant finance ministers on board. President Joe Biden supported the OECD plan in part because it will stop growing tensions between G20 countries over digital service taxes.