馬耳他將全球最低企業(yè)稅規(guī)定推遲兩年實(shí)行

來(lái)源：Todd Buell

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

目前，有137個(gè)國(guó)家陸續(xù)加入到全球最低企業(yè)稅的行列中，全球最低企業(yè)稅率的形成對(duì)營(yíng)造良好的國(guó)際貿(mào)易新環(huán)境、維護(hù)國(guó)際稅收秩序以及重塑稅收管轄權(quán)規(guī)則等都具有重要的歷史和現(xiàn)實(shí)意義。然而對(duì)于馬耳他這樣的避稅天堂，其法定企業(yè)稅率為35%，但實(shí)際上可低至5%，在傳統(tǒng)稅制下依靠稅率優(yōu)惠吸引跨國(guó)資本投資，但全球最低企業(yè)稅率15%的規(guī)定抹殺了馬耳他的優(yōu)勢(shì)。因此，根據(jù)馬耳他時(shí)報(bào)報(bào)道，該國(guó)正在與外國(guó)投資者進(jìn)行談判，以了解在稅制改變后如何留住他們。該新聞網(wǎng)站稱，政府正在考慮降低其他稅收或提供新的財(cái)政激勵(lì)措施，以降低經(jīng)營(yíng)成本。基于此，馬耳他表示將全球最低稅的引入至少推遲兩年，以便該國(guó)有時(shí)間改變其制度，其財(cái)政部長(zhǎng)暗示了國(guó)內(nèi)的阻力，并補(bǔ)充說(shuō)：“我必須對(duì)我的人民負(fù)責(zé)?！?/span>

馬耳他盡管不反對(duì)全球最低企業(yè)稅的規(guī)定，但對(duì)于這項(xiàng)規(guī)定的實(shí)施時(shí)間提出了反對(duì)，匈牙利、波蘭和愛(ài)沙尼亞等其他國(guó)家的官員也表達(dá)了強(qiáng)烈反對(duì)意見(jiàn)，包括在某些情況下認(rèn)為202年的實(shí)施日期為時(shí)過(guò)早。愛(ài)沙尼亞財(cái)政部高級(jí)官員海倫·帕哈皮爾周一告訴Law360：“我們一直指出，我們不可能從2023年開(kāi)始執(zhí)行該指令?！?，并且補(bǔ)充說(shuō)到她的國(guó)家“最早”要到2024年才能實(shí)施這項(xiàng)法律。華盛頓特區(qū)智庫(kù)稅務(wù)基金會(huì)的稅務(wù)政策分析師丹尼爾·邦恩（Daniel Bunn）告訴 Law360：雖然全球最低企業(yè)稅的規(guī)定投入了大量的技術(shù)工作，但這項(xiàng)規(guī)定的實(shí)施速度感覺(jué)就像他們?cè)谥圃祜w機(jī)的同時(shí)試圖駕駛它。不僅上述國(guó)家對(duì)這項(xiàng)規(guī)定的實(shí)施速度提出了質(zhì)疑，外部觀察人士也質(zhì)疑實(shí)施速度。

了解詳情，請(qǐng)查閱以下NEWS

NEWS：Malta Seeks Two-Year Delay Of Minimum Tax

Source：By Todd Buell · Feb 7, 2022, 11:24 AM EST ·        Author：Roy LeBlanc. 

    Malta is seeking to delay the introduction of a global minimum tax by at least two years to allow the country time to change its system, a local media report said Monday, adding that other countries also want a delay.

    The country is holding talks with foreign investors to see how it can keep them after the tax regime is changed, according to the Times of Malta. The news site said the government is considering lowering other taxes or offering new financial incentives to keep down the cost of doing business.

    Malta has a 35% statutory corporate tax rate, but in effective terms it can be as low as 5%, well below the 15% minimum rate agreed to by nearly 140 jurisdictions in October after negotiations led by the Organization for Economic Cooperation and Development. The European Commission, the European Union's executive arm, put forward a draft law on the measure in December that would come into force next year if approved by all member states.

    Though Malta agreed to the text, the newspaper said the country is still trying to negotiate carveouts at the EU level.

    When EU finance ministers discussed the measure publicly last month, Malta's representative expressed reservations about the bill, saying "serious issues" remained concerning "fairness and practicality" in implementation. While saying it was too early to withdraw support, the finance minister hinted at domestic pushback, adding, "I have to answer to my people."

    Officials from other countries, such as Hungary, Poland and Estonia, also aired serious objections, including in some cases that the 2023 implementation date is too soon.

    "We keep pointing it out that we could not possibly implement the directive from 2023," Helen Pahapill, a senior official in Estonia's finance ministry, told Law360 on Monday. Her country won't be able to implement the law until 2024 at "the earliest," she said.

    Officials from Hungary and Poland didn't respond to requests for comment.

    Outside observers also have questioned the speed of implementation.

    "There's certainly been a lot of technical work put in, but it still feels like they're building the plane while trying to fly it," Daniel Bunn, a tax policy analyst at the Tax Foundation, a Washington, D.C., think tank, told Law360. 

    The Maltese finance ministry didn't have an immediate response to a request for comment.

    For a reprint of this article, please contact reprints@law360.com.