公司控制与最低公司税例外:迈向公平还是金融化?

Pub Date : 2022-12-02 DOI:10.1515/ael-2022-0054
Y. Biondi
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引用次数: 1

摘要

欧盟委员会目前正在寻求实施经合组织/ 20国集团关于最低公司税的协议,以确保大型跨国公司集团的最低有效税率,保护企业和社会的公平竞争环境。事实上,拟议的裁决为政府实体、非营利组织、投资和养老基金直接或间接控制的集团引入了范围例外。如果最低有效征税门槛具有限制性和实质性,这些范围例外可能会激励控股方重组公司集团以避免征税。此外,它可能为由这些政党控制的集团提供税收竞争优势。
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Corporate Control and Exceptions to Minimum Corporate Taxation: A Step Toward Fairness or Financialisation?
Abstract The European Commission is currently seeking to implement the OECD/G20 agreement on minimum corporate taxation, in view to ensuring a minimum effective tax rate on large multinational corporate groups and protecting the level playing field for business and society. In fact, the proposed ruling introduces scope exceptions for groups directly or indirectly controlled by governmental entities, non-profit organisations, and investment and pension funds. These scope exceptions may provide incentives for controlling parties to restructure the corporate group in view to avoid taxation, if the minimum effective tax threshold is constraining and material. Furthermore, it may provide a tax competitive advantage for groups controlled by those parties.
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