支柱二全球反税基侵蚀规则的演进:两波浪潮

Evolution of PillarTwo GloBE Rules:Two Waves

本文概述了全球不同税收辖区落实支柱二全球反税基侵蚀(GloBE)规则的最新进度,预测2024年、2025年全球各辖区实施GloBE规则将会出现两波浪潮。在此基础上,本文分析了GloBE规则对跨国企业集团的影响,包括架构调整、投资决策以及税务合规管理等,并探讨了各辖区应如何完善税收激励措施以更好适应GloBE规则。

This article provides an overview of the latest progress in implementing Pillar Two GloBE rules in different tax jurisdictions around the world.It is predicted that there will be two waves of GloBE rules implementation in various jurisdictions around the world in 2024 and 2025.On this basis,this article analyzes the impact of the GloBE rules on MNE groups,including structural adjustments,investment decisions,and tax compliance management,and explores how each jurisdiction should improve tax incentives to better adapt to the GloBE rules.