近日，国家税务总局更新发布90份《国别（地区）投资税收指南》（以下简称《税收指南》），对美国、加 拿大、法国等85个近年来税制变化较大的国家（地区）税制情况进行更新，新增葡萄牙、智利、刚果 （金）、津巴布韦、哥伦比亚5国税收指南。至此，《税收指南》总数增加至115份，基本覆盖我国企业"走出 去"主要目的地。 作为"税路通"跨境服务品牌旗下的重要知识产品，《税收指南》主要通过对投资目的地税制进行全景式介 绍，帮助"走出去"企业及时全面掌握东道国有关税制情况，进一步提高税收合规水平，更好防范涉税风险。 为方便"走出去"企业了解东道国税收政策，国家税务总局还依托"税路通"品牌推出了《全球税讯》等产品， 按月对相关国家（地区）涉税信息进行动态更新。 国家税务总局国际税务司有关负责人表示，当前全球税收规则正经历深层次、全方位的持续变革，这对跨国 企业税收合规水平提出更高要求。《税收指南》《全球税讯》等聚焦"走出去"企业需求，帮助其及时了解东 道国投资环境和税制情况，充分享受国与国之间的税收协定待遇，有效规避税收风险，得到了跨境投资者的 广泛认可。新版《税收指南》已在国家税务总局官方网站"税路通·税收服务'一带一路'"专 ...

Core Viewpoint - The G7's recent agreement to exempt large U.S. multinational corporations from the OECD and G20's proposed 15% minimum corporate tax is seen as a blatant violation of global tax fairness and international rules, highlighting the manipulation of global economic governance by developed countries, particularly the U.S. [1][3][4] Group 1: Tax Policy Implications - The 15% global minimum corporate tax rate was established in 2021 to prevent multinational companies from evading taxes through profit shifting and tax havens, ensuring fairness and stability in national revenues [3]. - The G7's exemption for U.S. companies undermines this global consensus, creating a privileged system that favors American interests over international cooperation [3][4]. - The exemption is expected to exacerbate fiscal losses for developing countries, leading to increased economic inequality and a widening gap between rich and poor [3][6]. Group 2: Global Economic Power Dynamics - The ongoing struggle over minimum corporate tax reflects a redistribution of global economic power, with the U.S. leveraging the G7 to create rules that serve its multinational corporations [6][9]. - The U.S. government's push for this exemption, alongside the removal of protective measures against retaliatory tax actions from other countries, showcases a bullying approach to global tax sovereignty [4][6]. - The G7's actions are viewed as a significant setback for global tax justice and a threat to inclusive development efforts, particularly for developing nations [6][7]. Group 3: Call for Action - There is a strong call for developing countries, especially China, to remain vigilant against G7's hegemonic maneuvers and to actively participate in international tax governance to ensure fair rules [6][9]. - The need for a new international economic order that counters the dominance of developed nations is emphasized, advocating for a fair and just global tax system [9].