美國(guó)參議院共和黨人擔(dān)心第二支柱對(duì)美國(guó)企業(yè)的影響

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

美國(guó)參議院財(cái)政委員會(huì)共和黨成員（Senators）最近給美國(guó)財(cái)政部長(zhǎng)珍妮特耶倫（Janet Yellen）的一封后續(xù)信函再次表達(dá)了對(duì)OECD發(fā)布的支柱2示范規(guī)則擔(dān)憂及其對(duì)美國(guó)公司可能產(chǎn)生的不利影響。其中由財(cái)政部負(fù)責(zé)稅收政策的助理部長(zhǎng)Lily Batchelder提出的一點(diǎn)擔(dān)心為：她認(rèn)為支柱二對(duì)企業(yè)所得最低稅率的規(guī)定使得美國(guó)將不再是對(duì)外國(guó)收入征收最低稅的國(guó)家。

并且參議員們表示，美國(guó)財(cái)政部（Treasury）并沒有“完全透明”，比如忽略了根據(jù)第二支柱示范規(guī)則，外國(guó)可以對(duì)美國(guó)企業(yè)在美國(guó)的利潤(rùn)征收額外的“補(bǔ)足稅”這一事實(shí)。換句話說，外國(guó)可以有效地從國(guó)會(huì)提供的稅收抵免和減免中獲益，例如針對(duì)國(guó)內(nèi)創(chuàng)新、投資和創(chuàng)造就業(yè)機(jī)會(huì)的研發(fā)抵免。與此同時(shí)，參議員們根據(jù)牛津大學(xué)的政策簡(jiǎn)報(bào)得出隨著支柱二的規(guī)定，各國(guó)降低稅率的動(dòng)力越來越強(qiáng)的結(jié)論。

了解詳情，請(qǐng)查閱以下NEWS

NEWS：US Senate Republicans Concerned Over Pillar 2 Impact on US Businesses

Source：Florida Atlantic University ·        Author：Joel M DiCicco

A recent follow-up letter (dated 16 February 2022) addressed to US Treasury Secretary Janet Yellen from the Republican Party members of the US Senate Committee on Finance (Senators) expressed concern again over the Organisation for Economic Co-operation and Development (OECD) Pillar 2 Model Rules and its possible detrimental effects on US companies. Since the mid-December 2021 initial letter, more information came to light suggesting more harm than envisioned for US companies.

One point concerned the statements made by Lily Batchelder, Assistant Secretary of the Treasury for Tax Policy, suggesting that Pillar 2 would set "a floor so that multinational corporations, whether headquartered in the United States or abroad, will pay taxes on their foreign earnings of at least 15 percent" even though acknowledging that the United States is the only country with a minimum tax on foreign earnings.

The Senators stated that the US Treasury Department (Treasury) has not been "fully transparent" such as omitting the fact that under Pillar 2 Model Rules, foreign countries could impose an additional "top-up tax" on US companies' US profits. In other words, foreign countries could effectively capture the benefit of congressionally provided tax credits and deductions such as the Research and Development credits targeted at domestic innovation, investment and job creation.

Furthermore, despite repeated requests, the Treasury has declined to provide any data or analysis of the effect of the OECD agreement on US revenue, not even to the non-partisan experts at the Joint Committee on Taxation (JCT), so that independent estimates and analysis can be developed and provided to members of Congress on a bi-partisan basis.

The Senators also cited an Oxford University Policy Brief, which concluded that not only will countries have an incentive to lower their tax rates, potentially to zero, but the incentive may become stronger with a Pillar 2 minimum tax in place to improve their competitive position over competitors.

In conclusion, the Senators requested an in-person briefing to address these issues as well as written responses to their unanswered questions.

Note 1: The OECD establishes evidence-based international standards and provides solutions to a range of social, economic and environmental challenges.

Note 2: The Pillar 2 "Top-Up" Tax is a mechanism to levy additional taxes on multinational firms up to the 15% minimum tax level in the countries where they operate. These additional charges will be derived from two variants: the Income Inclusion Rules; and the Undertaxed Payments Rules.

Note 3: The JCT, established under the Revenue Act of 1926, is a non-partisan committee of the US Congress and is involved with every aspect of the tax legislative process, including: assisting Congressional tax-writing committees and Members of Congress with development and analysis of legislative proposals;preparing official revenue estimates of all tax legislation considered by Congress;drafting legislative histories for tax-related bills; and investigating various aspects of the US federal tax system.