——访中国民航大学经济与管理学院教授、中国国际税收研究会学术委员励贺林 图片来源/新华社 ■ 中国经济时报记者 郭锦辉 数字经济发展带来新经济、新业态、新模式，在改变人们的生产生活方式、重塑经济社会发展格局的同时，也对现行税收体系带来了冲击。如何看待数字 经济全球税收治理带来的重要影响？中国经济时报记者专访了中国民航大学经济与管理学院教授、中国国际税收研究会学术委员励贺林。 数字经济全球税收治理博弈激烈 中国经济时报：目前，数字经济全球税收治理呈现怎么样的格局？数字经济税收对国际税收规则产生了哪些影响？ 励贺林：当前，国际形势变乱交织，联合国和多边主义受到冲击，全球治理赤字持续扩大，数字经济全球税收治理同样遇到重大挑战，国际税收合作的道 路并不平坦。在2021年10月13日于美国召开的二十国集团（G20）财长和央行行长会议上，各国财长和央行行长就应对经济数字化税收挑战的"双支柱"方 案达成最终共识，这是世界各国携手共同解决全球性问题的一次成功实践，对于建立公平合理的国际经济秩序具有十分重要的现实意义和深远的历史意 义。然而，国际税收新规则的道路并不平坦，尤其是特朗普开启第二个美国总统任期以来，数字经济全球税收 ...

Group 1 - UK does not impose withholding tax on dividends paid by UK companies, except for UK Real Estate Investment Trusts (REITs) [2] - UK companies are subject to a 20% withholding tax on royalties paid to non-residents, unless exemptions or lower tax treaty rates apply [3] - UK companies must pay a 20% withholding tax on annual UK-source interest paid to non-residents, with specific conditions for exemptions [4] Group 2 - Various rules restrict the deductibility of certain interest expenses in corporate tax, following OECD BEPS recommendations [5] - No additional safe harbor rules apply beyond the corporate interest restriction rule, which only affects net interest expenses exceeding £2 million [6] - Transfer pricing rules apply to related-party guarantees, potentially affecting interest deduction eligibility [8] Group 3 - There are no specific additional restrictions on interest payments to non-residents beyond those previously mentioned [9] - A 20% withholding tax is imposed on rent paid for UK properties to non-residents, with potential for full payment under the Non-Resident Landlord Scheme [10] - UK transfer pricing rules are based on OECD guidelines and apply to transactions between related companies [11]

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]