G7税收新规允许“美国例外”：全球最低企业税遇挫，数字税何去何从？

Core Points - The G7 agreement allows U.S. multinational companies to avoid additional overseas tax payments, indicating a shift in international tax policy [1][2] - The agreement will fundamentally alter the global minimum corporate tax reform established in 2021, raising concerns among economists about prioritizing corporate interests over smaller businesses and citizens [1][5] Group 1: G7 Agreement Details - The G7 reached an agreement on a "parallel" tax solution that exempts U.S. multinationals from certain tax rules in exchange for the removal of a controversial provision in the U.S. "Inflation Reduction Act" [1][4] - The removal of the "retributive tax" (Section 899) is crucial for achieving consensus and providing a stable environment for discussions within the OECD framework [4][6] Group 2: Implications for Global Tax Policy - The OECD's tax chief emphasized that the G7 cannot make binding decisions, and any proposals must be approved by all 147 OECD members [2] - The agreement simplifies compliance requirements for the second pillar of the OECD/G20 inclusive framework, which mandates a global minimum corporate tax rate of at least 15% for companies with revenues exceeding €750 million [3][4] Group 3: Digital Taxation Concerns - The G7 statement suggests that the implementation of the parallel system will promote stability in the international tax system and constructive dialogue regarding digital taxation [5][6] - Digital services taxes (DST) have been a point of contention, particularly with European countries targeting U.S. tech companies, with rates varying from 2% to 5% [5][6]