·HSK 6

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

。

New Words

jinghE

经合

cooperation

zuzhi

组织

organization

quanqiu

全球

global

zuidi

最低

minimum

qiye

企业

enterprise

shui

税

tax

xieyi

协议

agreement

kuaguO

跨国

multinational

shuishou

税收

tax revenue

gaige

改革

reform

News in English

Business

Global Minimum Corporate Tax Framework Implemented

Over 140 countries began implementing OECD Pillar Two 15 percent global minimum corporate tax in 2024, with EU enacting rules and US lagging.

The OECD-led global minimum corporate tax agreement entered true implementation phase in 2024. This historic agreement aims to prevent tax base erosion by multinational corporations. The EU led in enacting Pillar Two implementation rules. US Congress lagged due to political disagreements. Multinational companies are restructuring tax arrangements to adapt to new global tax landscape. According to OECD estimates, the agreement is expected to generate approximately 220 billion dollars in annual tax revenue. However, the frameworks actual effectiveness depends on enforcement by individual countries. Industry views widely recognize this marks a significant shift in global tax systems.

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
。

New Words

News in English

Global Minimum Corporate Tax Framework Implemented

More in Business

China
zhōngguó
中国
plan
jìhuà
计划
2026
2026 nián
2026年
artificial intelligence
AI
AI
chip
xīnpiàn
芯片
production capacity
chǎnéng
产能
triple
fān sānbèi
翻三倍
。

China
zhōngguó
中国
artificial intelligence
AI
AI
chip
xīnpiàn
芯片
manufacturers
zhìzàoshāng
制造商
revenue
yíngshōu
营收
significantly
dàfú
大幅
grow
zēngzhǎng
增长
。

United States / American
Měiguó
美国
July
7 yuè
7月
Consumer Price Index (CPI)
CPI
CPI
only / merely
jǐn
仅
to rise / to go up
shēng
升
0.1 percent
0.1%
0.1%
，
interest rate hike
jiā xī
加息
worry / concern
dānyōu
担忧
to ease / to alleviate
huǎnjiě
缓解
。

Trian Fund Management (investment firm)
Tèlǐān Jījīn
特里安基金
to plan / plan
jìhuà
计划
to acquire / takeover
shōugòu
收购
Wendys (fast-food chain)
Wēndí
温迪
，
stock price
gǔjià
股价
to rise / to go up
shàngzhǎng
上涨
13 percent
13%
13%
。

global minimum corporate tax agreement gradually implementedquánqiú zuìdī qǐyè shuìlǜ xiéyì zhúbù shíshī全球最低企业税率协议逐步实施。

New Words

News in English

Global Minimum Corporate Tax Framework Implemented

More in Business

Chinazhōngguó中国planjìhuà计划20262026 nián2026年artificial intelligenceAIAIchipxīnpiàn芯片production capacitychǎnéng产能triplefān sānbèi翻三倍。

Chinazhōngguó中国artificial intelligenceAIAIchipxīnpiàn芯片manufacturerszhìzàoshāng制造商revenueyíngshōu营收significantlydàfú大幅growzēngzhǎng增长。

United States / AmericanMěiguó美国July7 yuè7月Consumer Price Index (CPI)CPICPIonly / merelyjǐn仅to rise / to go upshēng升0.1 percent0.1%0.1%，interest rate hikejiā xī加息worry / concerndānyōu担忧to ease / to alleviatehuǎnjiě缓解。

Trian Fund Management (investment firm)Tèlǐān Jījīn特里安基金to plan / planjìhuà计划to acquire / takeovershōugòu收购Wendys (fast-food chain)Wēndí温迪，stock pricegǔjià股价to rise / to go upshàngzhǎng上涨13 percent13%13%。

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
。

China
zhōngguó
中国
plan
jìhuà
计划
2026
2026 nián
2026年
artificial intelligence
AI
AI
chip
xīnpiàn
芯片
production capacity
chǎnéng
产能
triple
fān sānbèi
翻三倍
。

China
zhōngguó
中国
artificial intelligence
AI
AI
chip
xīnpiàn
芯片
manufacturers
zhìzàoshāng
制造商
revenue
yíngshōu
营收
significantly
dàfú
大幅
grow
zēngzhǎng
增长
。

United States / American
Měiguó
美国
July
7 yuè
7月
Consumer Price Index (CPI)
CPI
CPI
only / merely
jǐn
仅
to rise / to go up
shēng
升
0.1 percent
0.1%
0.1%
，
interest rate hike
jiā xī
加息
worry / concern
dānyōu
担忧
to ease / to alleviate
huǎnjiě
缓解
。

Trian Fund Management (investment firm)
Tèlǐān Jījīn
特里安基金
to plan / plan
jìhuà
计划
to acquire / takeover
shōugòu
收购
Wendys (fast-food chain)
Wēndí
温迪
，
stock price
gǔjià
股价
to rise / to go up
shàngzhǎng
上涨
13 percent
13%
13%
。