歐盟經(jīng)濟(jì)財(cái)政理事會(huì)敦促成員國(guó)實(shí)施全球最低稅收

編譯：思邁特財(cái)稅國(guó)際稅收服務(wù)團(tuán)隊(duì)

2021年1月18日，經(jīng)濟(jì)財(cái)政事務(wù)委員會(huì) (ECOFIN) 的部長(zhǎng)們就關(guān)于確保歐盟最低企業(yè)稅的指令提案進(jìn)行辯論。在辯論中部長(zhǎng)們認(rèn)識(shí)到，探討2021年10月8日在國(guó)際層面商定的規(guī)則是緊迫和優(yōu)先事項(xiàng)。并且ECOFIN主席布魯諾·勒梅爾認(rèn)為上述協(xié)議是成功的，將為企業(yè)和公民帶來公平和穩(wěn)定性，歐盟處于這一歷史性改革的最前沿。

在ECOFIN新聞發(fā)布會(huì)上，歐盟委員會(huì)執(zhí)行副主席Valdis Dombrovskis確認(rèn)，OECD稅收協(xié)定應(yīng)盡快實(shí)施，這是向歐盟委員會(huì)公平稅收議程邁出的重要一步。Valdis Dombrovskis進(jìn)一步指出，“所有成員國(guó)都需要應(yīng)用這一指令，以確保單一市場(chǎng)的良好運(yùn)作，并避免像歐盟這樣的緊密一體化經(jīng)濟(jì)體出現(xiàn)任何扭曲?！迸c此同時(shí)，法國(guó)總統(tǒng)提出了2022 年上半年經(jīng)濟(jì)和金融事務(wù)的優(yōu)先事項(xiàng)以及理事會(huì)啟動(dòng)了年度“歐洲學(xué)期”進(jìn)程，以監(jiān)測(cè)成員國(guó)的經(jīng)濟(jì)、就業(yè)和財(cái)政政策。

了解詳情，請(qǐng)查閱以下NEWS

NEWS：ECOFIN Urges Member States to Transpose Global Minimum Taxation

Source：IBFD ·        Author：Carla Valério.

On 18 January 2021, Ministers of the Economic and Financial Affairs Council (ECOFIN) held a policy debate on the proposal for a directive on ensuring minimum corporate taxation in the European Union (see European Union-1, News 22 December 2021).

During the debate, ministers recognized that the transposition of the rules agreed at the international level on 8 October 2021 (see OECD-1, News 11 October 2021) is urgent and a priority.

Bruno LeMaire, the French Minister for Economic Affairs, Finance and Recovery and President of the ECOFIN, expressed that: "The agreement of 8 October 2021 is a success for the international community and, above all, a European success. It will provide fairness, efficiency and stability for our businesses and citizens. I am very pleased to conclude from today's discussion that we all share the desire to make swift progress. The EU is at the forefront of this historic reform and that is good news."

At the ECOFIN press conference, the Executive Vice-President of the European Commission, Valdis Dombrovskis, confirmed that the OECD tax agreement should be implemented as soon as possible, which constitutes a major step towards the European Commission's fair taxation agenda. Dombrovskis further noted that "all Member States need to apply this directive to ensure the good functioning of the single market and to avoid any distortions in a closely integrated economy like that of the European Union."

During the same meeting:

the French presidency presented its priorities for economic and financial affairs for the first half of 2022; and

the Council initiated the annual 'European Semester' process for the monitoring of the Member States' economic, employment and fiscal policies.