For four decades, global corporate tax rates have fallen in an international “race to the bottom”, allowing big multinationals to reduce their burden by funnelling profits through low-tax jurisdictions. This weekend’s deal between G7 finance ministers offers a game-changing opportunity to reverse that process — and ensure companies are visibly making a fair contribution to the post-pandemic recovery. For it to succeed, the world’s largest economies more broadly will need to sign up. But it is in their own interest to do so.
40年來，全球企業稅率在一場國際「逐底競爭」中不斷下降，使得大型跨國公司能夠通過將利潤轉移到低稅率司法管轄區來減輕自己的負擔。七國集團(G7)財長上週末達成的協議提供了一個改變遊戲規則的機會來逆轉這種做法，並確保企業能爲疫情後復甦做出看得見的公平貢獻。該協議要想成功，將需要更多全球大型經濟體簽署，而這樣做也符合它們自己的利益。
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