commerce
shāng yè
商业
global minimum corporate tax agreement gradually implemented
quánqiú zuìdī qǐyè shuìlǜ xiéyì zhúbù shíshī
全球最低企业税率协议逐步实施
over 140 countries began implementing OECD Pillar Two global minimum 15 percent corporate tax
chāoguò yībǎi sì shí ge guójiā kāishǐ shíshī jīnghé zǔzhī dì èr zhī zhù quánqiú zuìdī bǎi fēn zhī shíwǔ qǐyè shuì
超过一百四十个国家开始实施经合组织第二支柱全球最低百分之十五企业税
January 15, 2024 at 2:00 PM
the OECD-led global minimum corporate tax agreement entered true implementation phase in 2024
jīnghé zǔzhī tuīdòng de quánqiú zuìdī qǐyè shuì xiéyì zài èr líng èr sì nián kāishǐ zhēnzhèng jìnrù shíshī jiēduàn
经合组织推动的全球最低企业税协议在二零二四年开始真正进入实施阶段
this historic agreement aims to prevent tax base erosion by multinational corporations
zhè yī lìshǐ xìng xiéyì zhǐzài fángzhǐ kuàguó qǐyè de shuìjī qīnshí
这一历史性协议旨在防止跨国企业的税基侵蚀
the EU led in enacting Pillar Two implementation rules
Ōuméng shuàixiān zhìdìng le dì èr zhī zhù de shíshī fǎguī
欧盟率先制定了第二支柱的实施法规
US Congress lagged due to political disagreements
měiguó guóhuì zé yīn zhèngzhì fēnqī ér tuījìn huǎnmàn
美国国会则因政治分歧而推进缓慢
multinational companies are restructuring tax arrangements to adapt to new global tax landscape
kuàguó qǐyè zhèngzài tiáozhěng shuìwù jiàgòu yǐ shìyìng xīn de quánqiú shuìshōu huánjìng
跨国企业正在调整税务架构以适应新的全球税收环境
according to OECD estimates
jù jīnghé zǔzhī gūsuàn
据经合组织估算
the agreement is expected to generate approximately 220 billion dollars in annual tax revenue
gāi xiéyì yǒuwàng měi nián zēngjiā yuē èr qiān èr bǎi yì měiyuán de shuìshōu
该协议有望每年增加约二千二百亿美元的税收
however
ránér
然而
the frameworks actual effectiveness depends on enforcement by individual countries
gāi kuàngjiàng de shíjì xiàoliì qǔjuéyú ge guó de zhíxíng lìdu
该框架的实际效力取决于各国的执行力度
industry views widely recognize
yèjiè guāndiǎn pǔbiàn rènwéi
业界观点普遍认为
this marks a significant shift in global tax systems
zhè biāozhì zhe quánqiú shuìshōu zhìdù de yī cì zhòngdà zhuǎnbiàn
这标志着全球税收制度的一次重大转变