歐盟正式通過全球最低企業稅率15%

歐盟12月15日正式通過，對跨國企業課徵全球最低企業稅率15%的計畫，將自2023年底在歐盟正式生效。已經有將近140個國家達成這項里程碑協議，目的在防止各國政府競相壓低稅率，藉此吸引全球大型企業進駐投資。

根據歐盟發布的公告，這項法令有效實施後將可限制企業稅的競爭，針對年營業額(營收)超過7.5億歐元的大型跨國與國內企業的利潤，按最低15%的稅率課稅。新規定將降低稅基侵蝕與利潤移轉風險，確保大型跨國集團支付全球最低企業稅稅率。

Outcome of written procedure on aid to Ukraine, minimum tax, Hungary’s recovery plan and the conditionality mechanism (16 December 2022)

A written procedure for the formal adoption of four pieces of legislation has ended. This means that the Council has formally adopted the following pieces of legislation:

• A regulation amending the multiannual financial framework for the years 2021 to 2027, which will enable the EU to use the headroom of the EU budget for its macro-financial assistance to Ukraine in 2023. This means that all EU member states will participate in this effort.
• A directive on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union, also known as Pillar 2
• The Council implementing decision for the protection of the Union budget against breaches of the principles of the rule of law in Hungary (rule of law conditionality mechanism).
• The Council implementing decision which approves the Commission’s assessment of Hungary’s recovery and resilience plan.

International taxation: Council reaches agreement on a minimum level of taxation for largest corporations (12 December 2022)

EU member states reached agreement in principle to implement at EU level the minimum taxation component, known as Pillar 2, of the OECD’s reform of international taxation. The ambassadors of EU member states decided to advise the Council to adopt the Pillar 2 directive, and a written procedure for the formal adoption will be launched.

Effective implementation of the directive will limit the race to the bottom in corporate tax rates. The profit of the large multinational and domestic groups or companies with a combined annual turnover of at least €750 million will be taxed at a minimum rate of 15%. The new rules will reduce the risk of tax base erosion and profit shifting and ensure that the largest multinational groups pay the agreed global minimum rate of corporate tax.

Background

On 8 October 2021, almost 140 countries in the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) reached a landmark agreement on international tax reform, as well as on a detailed implementation plan.

The reform of international corporate tax rules consists of two pillars:

• Pillar 1 covers the new system of allocating taxing rights over the largest multinationals to jurisdictions where profits are earned. The key element of this pillar will be a multilateral convention. Technical work on the details thereof is ongoing in the Inclusive Framework
• Pillar 2 contains rules aimed at reducing the opportunities for base erosion and profit shifting, to ensure that the largest multinational groups of companies pay a minimum rate of corporate tax. This pillar is now enshrined legislatively in an EU directive which was adopted unanimously by all member states voting in favour

On 22 December 2021, the Commission therefore presented a proposal for a directive which aims to implement Pillar 2 in a way which is consistent and compatible with EU law.