歐盟經濟財政理事會敦促成員國實施全球最低稅收

編譯：思邁特財稅國際稅收服務團隊

2021年1月18日，經濟財政事務委員會 (ECOFIN) 的部長們就關于確保歐盟最低企業稅的指令提案進行辯論。在辯論中部長們認識到，探討2021年10月8日在國際層面商定的規則是緊迫和優先事項。并且ECOFIN主席布魯諾·勒梅爾認為上述協議是成功的，將為企業和公民帶來公平和穩定性，歐盟處于這一歷史性改革的最前沿。

在ECOFIN新聞發布會上，歐盟委員會執行副主席Valdis Dombrovskis確認，OECD稅收協定應盡快實施，這是向歐盟委員會公平稅收議程邁出的重要一步。Valdis Dombrovskis進一步指出，“所有成員國都需要應用這一指令，以確保單一市場的良好運作，并避免像歐盟這樣的緊密一體化經濟體出現任何扭曲。”與此同時，法國總統提出了2022 年上半年經濟和金融事務的優先事項以及理事會啟動了年度“歐洲學期”進程，以監測成員國的經濟、就業和財政政策。

了解詳情，請查閱以下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.