香港实施全球最低税及香港最低补足税

Core Viewpoint - The Hong Kong Special Administrative Region (SAR) government welcomes the Legislative Council's passage of the "2024 Taxation (Amendment) (Minimum Tax for Multinational Enterprises) Bill," which implements a global minimum tax and a local minimum supplement tax starting January 1, 2025, in response to the OECD's "Base Erosion and Profit Shifting 2.0" framework aimed at combating tax avoidance in the digital economy [1] Group 1 - The implementation of the global minimum tax and local minimum supplement tax reflects Hong Kong's commitment to international cooperation in combating cross-border tax evasion and safeguarding its taxation rights [1] - After the introduction of the 15% global minimum tax for covered multinational enterprises, countries and regions can no longer solely rely on lowering corporate tax rates to attract funds and investments [1] - A more equitable global tax environment will highlight Hong Kong's unique advantages, such as "One Country, Two Systems," connectivity to the world, first-class infrastructure, a mature financial market, a quality talent pool, and a diverse cultural atmosphere, reinforcing its status as an excellent business destination [1]