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国际税收和全球发展

纽约—在发展融资这个问题上,税收也许是整个谜题中最关键的一环。但全球利润税收制度大可商榷——并且正在导致国内和国家间不平等性的恶化。如果世界想朝着减少贫困、阻止不平等性加剧的目标前进,这一制度就必须改革。

当前制度的最大问题是,它将跨国公司分支机构当作独立实体征税,从而给全球性公司创造了充分的逃税空间。经合组织应G-20的要求采取了改革措施,这些措施是解决所谓的“税基侵蚀和利润转移”(BEPS)问题的有益尝试,但步子迈得不够大。

经合组织BEPS计划中可行性最强的要数新的逐国(country-by-country)报告要求,该要求强制跨国公司提供每一个有业务活动的司法辖区的与利润和缴税额全球配置有关的年度总量信息。它们还必须提供关于各司法辖区有哪些实体开展业务以及参与哪些经济活动的信息。

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