又學到野
你講緊野同我認知差唔多完全相反哂
我樓上50% preferential treatment 只係其中一個例子 aia 就算唔中都仲有其他優惠條例 其中一個我有提既就係5% on gross written premim 而唔係16.5% on taxable profit
beps 係行緊jurisdiction basis, 如果獨立一個稅區既effective tax rate 低過15% (note: not profits tax rate) 就要自己補到上15% 而唔可以用30% 既稅區拉下補上 而人地都叫佢做domestic top up tax 逐區去計
你quote 得好 務請注意 就算香港區16.5% (會計有效稅率高於15%的司法權區)高過15% 因為上述既preferential treatment 到最後under beps 2.0 Pillar 2 既計法到最後都可能有影響 (由於計算基準不同,其仍可能受支柱二所得稅影響。)
https://www.iras.gov.sg/taxes/pillar-2-top-up-taxes/global-anti-base-erosion-(globe)-rules-and-domestic-top-up-tax-(dtt)
The GloBE Rules provide for a co-ordinated system of taxation intended to ensure large multinational enterprise (MNE) groups pay a minimum level of tax on the income arising in each of the jurisdictions where they operate. It does so by imposing a top-up tax on profits arising in a jurisdiction whenever the effective tax rate (ETR), determined on a jurisdictional basis, is below the minimum rate of 15%.
佢有頭盔話計唔出住 係因為佢俾唔個到實數亦唔想俾個range 所以咁寫 但佢都有個conclusion likely to adversely impact on the group 佢寫得出呢句就99% 係負面影響
beps 2.0 如果條件滿足到就唔會加 但一定唔會減稅俾你
暫時唯一同意既就係影響跨國企業 但因為佢地既preferential tax treatment 比較少所以唔駛擔心太多
同1883一樣 留名到時對答案