Over two years have passed since more than 135 countries signed up to the idea of a global minimum corporate tax rate for big multinationals. This week, a critical mass of several dozen countries, including many of the world’s largest economies, has begun to apply the new rules. Even though the US and China are not among them, this is a big step forward in ending the “race to the bottom” on corporate taxation, and the disruption to fair global commerce caused by tax havens. It also provides a potential model for other initiatives to be adopted by coalitions of the willing.
兩年多前，超過135個國家簽字支持對大型跨國公司設定全球最低公司稅率。本週，數十個國家——包括許多世界最大型經濟體——開始實行新規則。儘管美國和中國不在其中，但這是朝向終結公司稅「逐底競賽」、結束避稅港對全球公平貿易的破壞邁出的重大一步。它還爲未來志同道合者組建的聯盟可能採納的其他倡議提供了潛在的模板。
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