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如何对跨国公司征税

新德里 — 段时间以来,跨国公司一直在与全球经济规则博弈,以减少甚至完全消除它们的税负。与此同时,国际企业税制改革独立委员会 (ICRICT)一直主张对跨国公司实行单一税制。幸运的是,最近的一些令人鼓舞的迹象表明,单一税制的想法正在获得支持。 

根据国际企业税制改革独立委员会(我是该组织的成员之一)的主张,对跨国公司实行20%到25%之间的全球最低有效企业税,将大大削弱这些公司利用其所谓的子公司间转移定价来将有记录的利润转移到低税收国家的财政激励。此外,全球最低税率将结束各国为了吸引跨国公司投资而降低本国税率的”逐底竞争”。

接下来,这些全球税收收入可以根据公司在每个国家的销售额、雇佣情况和数字用户数量等因素在各国政府之间进行分配,而不是由跨国公司来决定将业务和知识产权放在哪里。

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