国际税法面临大修 美科技巨头或面临重税冲击
时间：2019-10-12 13:35:44 来源：教育心得 浏览：1637 次
According to foreign media reports, the current international tax law can be traced back to the 1920s and has been implemented for nearly 100 years. With a comprehensive reform of these tax rules, governments will gain more power to impose higher tax rates on large multinational companies, including Google, Apple and Facebook, that operate in their own countries.
据外媒报道，当前的国际税法可追溯到20世纪20年代，距今已经实施了近百年。随着对这些税收规则进行全面改革，各国政府将获得更多权力，对包括谷歌、苹果和Facebook等在本国开展业务的大型跨国企业征收更高的税率。
Big Internet companies have applied tax avoidance rules to the limit because they can register profits in low-tax countries like Ireland and store assets such as trademarks and patents in customer locations.
大型互联网公司已经将避税规则应用到了极限，因为它们可以在像爱尔兰这样的低税率国家登记利润，将商标和专利等资产存放在客户所在地。
As countries are dissatisfied with the existing rules and unilaterally adopt plans to levy taxes on digital companies, there is a new urgency to formulate global tax rules.
随着各国出于对现行规则的不满，单方面采取对数字公司征税的计划，制定全球税收规则又有了新的紧迫性。
This year, more than 130 countries and regions agreed that the nearly 100-year-old international tax law should be comprehensively revised and the Paris-based Organization for Economic Cooperation and Development (OECD) should be entrusted with proposals for revision.
今年，130多个国家和地区一致认为，应该对实施的近百年的国际税法进行全面修订，并委托总部位于巴黎的经济合作与发展组织(OECD)提出修订建议。
Pascal Saint-Amans, head of OECD tax policy, said: "The current international tax system is under tremendous pressure and will no longer apply unless it is revised." He said the reform would have a few percentage points impact on corporate income tax in many countries, which could benefit from it, in addition to large international investment centers.
OECD税收政策负责人帕斯卡尔·圣阿曼斯(Pascal Saint-Amans)表示：“目前的国际税收体系正面临着巨大压力，如果不进行修订，它将不再适用。”他表示，这项改革将对许多国家的企业所得税产生几个百分点的影响，除了大型国际投资中心外，这些国家都能从中获益。
