经济合作与发展组织(OECD)支柱二：全球最低税率 OECD Pillar II: Global Minimum Tax Rates

光华讲坛——社会名流与企业家论坛第6740期

主题：经济合作与发展组织(OECD)支柱二：全球最低税率 OECD Pillar II: Global Minimum Tax Rates

主讲人：Fred Sroka，Max Ma

主持人：宋洋

时间：3月25日 9：30

举办地点：腾讯会议：812-842-341 会议密码：870999

主办单位： 财税学院 国际交流与合作处 科研处

主讲人简介：

Fred Sroka

法学博士，注册会计师

会计学院 & 布鲁斯·F·布拉登税务学院 院长

在美国金门大学从事教职工作逾30年之中，Fred Sroka担任过会计学院 & 布鲁斯·F·布拉登税务学院院长一职。在近期以普华永道合伙人身份退休后，他经常围绕风险投资与私募股权等内容发表演讲。此外，Sroda博士还是一名公共会计师，以及美国加州执业律师。

Fred Sroka, JD, CPA

Dean, School of Accounting & Bruce F. Braden School of Taxation

Fred Sroka has been an adjunct faculty member at Golden Gate University for more than 30 years. GGU is pleased to have him take the helm as Dean of the Bruce F. Braden School of Taxation and the School of Accounting. Fred recently retired from the partnership at PricewaterhouseCoopers. He is a frequent lecturer on venture capital and private equity. He is a Certified Public Accountant and a member of the State Bar of California.

Max Ma

德勤税务有限责任公司

Max Ma女士是一名就职于德勤公司的美国执业律师和富有经验的国际税收专家。她擅长为跨境高科技、电子商务、生物科技、金融服务公司提供税务咨询、合规、税务会计等服务。Ma女士的经验包括构建和在全球范围内管理进出美国的跨境投资，尤其专注于涉及跨国公司的并购整合、实体合理化、全球知识产权转移以及供应链策略等领域。此外，她还从事着广泛的国际税收服务管理工作，并负责协调德勤公司内从事咨询、合规与条款约定等不同方向的税务团队。

Max Ma

Deloitte Tax LLP

Max Ma is a licensed attorney in U.S. and experienced international tax expert at Deloitte Tax LLP. She specializes in providing tax consulting, compliance, and tax accounting services to cross-border high-tech, e-commence, biotech, and financial services company. Max’s experience includes structuring and globally managing both U.S. inbound and outbound investments, with a particular focus on acquisition integration, entity rationalization, worldwide IP migrations and supply chain strategies for multinational corporations; She managed the delivery of a full range of international tax services and coordinate with different Deloitte Tax team in consulting, compliance and provision engagements.

内容简介：

互联网使大型数字企业得以在全球范围内开展业务，而在主要市场中则罕有实体存在。在现行的税收规则下，这导致了激进的税收规避和有害的税收竞争。

为此，OECD针对数字经济的税收制定了一份“双支柱”的解决方案，并已征得了139个国家的同意来实施这些规则。

支柱一适用于年收入超过200亿美元的企业。它根据客户的地理位置来征税。

支柱二适用于年收入超过7.5亿美元的企业。它对全球收入征收15%的最低税率(我们今天要讨论的主题)。

Presentation Description:

The internet allows large digital enterprises to do business around the globe with little or no physical presence in major markets. Under existing tax rules, this allows aggressive tax avoidance and harmful tax competition.

In response, the OECD (Organization for Economic Cooperation and Development) has developed a Two Pillar Solution for taxation of the digital economy. 139 nations have agreed to implement these rules.

Pillar One applies to enterprises with revenues over ⍷20 billion. It applies tax based on the location of customers.

Pillar Two applies to enterprises with revenues over ⍷750 million. It imposes a 15% minimum tax rate on global income, and is today's topic.