尽管大多数BEPS改革是在去年10月宣布的,但一些有争议的问题还有待决定,包括如何在国家之间分配应税利润。
The decision to open up negotiations only applies only to the BEPSeps project. But it sets a precedent that, if extended to future negotiations over tax rules, could end up shifting the balance in taxing rights between industrialised and developing countries.
开放谈判的决定仅适用于BEPS项目。但此举设立了一个先例,如果能够延伸至未来有关税收规则的谈判,或许可以转变工业化国家和发展中国家征税权的平衡。
Campaign groups partially welcomed the change but said it came too late. Oxfam said poor countries were being required to “accept a tax reform package they had no say in designing, which doesn’t meet many of their needs and that fails to address critical issues such as the use of tax havens”.
活动团体在一定程度上欢迎这一改变,但表示此举来得太晚了。慈善组织乐施会(Oxfam)表示,穷国被要求“接受它们在设计上未曾有过发言权的税改方案,该方案既不满足它们的许多需求,也未能解决避税天堂等关键问题。”
It called for more fundamental reforms to be agreed in a truly international forum such as the UN.
该机构呼吁在联合国(UN)等真正国际化的论坛上达成更为根本的改革。
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