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Italy's Economy and Finance Minister Daniele Franco, France's Economy and Finance Minister Bruno Le Maire, Canada's Finance Minister Chrystia Freeland, Britain's Chancellor of the Exchequer Rishi Sunak, Managing Director of the IMF Kristalina Georgieva, Germany's Finance Minister Olaf Scholz, US Treasury Secretary Janet Yellen take their places as they prepare to pose for a family photo on the second day of the G7 Finance Ministers Meeting, at Lancaster House in London on June 5, 2021. - Finance ministers from wealthy Group of Seven (G7) nations are on Saturday expected to announce support for a minimum global level of corporate tax, aimed at getting multinationals -- especially tech giants -- to pay more into government coffers hit hard by the pandemic. (Photo by HENRY NICHOLLS / POOL / AFP) (Photo by HENRY NICHOLLS/POOL/AFP via Getty Images)
Italy's Economy and Finance Minister Daniele Franco, France's Economy and Finance Minister Bruno Le Maire, Canada's Finance Minister Chrystia Freeland, Britain's Chancellor of the Exchequer Rishi Sunak, Managing Director of the IMF Kristalina Georgieva, Germany's Finance Minister Olaf Scholz, US Treasury Secretary Janet Yellen take their places as they prepare to pose for a family photo on the second day of the G7 Finance Ministers Meeting, at Lancaster House in London on June 5, 2021. - Finance ministers from wealthy Group of Seven (G7) nations are on Saturday expected to announce support for a minimum global level of corporate tax, aimed at getting multinationals -- especially tech giants -- to pay more into government coffers hit hard by the pandemic. (Photo by HENRY NICHOLLS / POOL / AFP) (Photo by HENRY NICHOLLS/POOL/AFP via Getty Images)

據 BBC News 報導，G7 成員國日前簽署了一項新協議，針對跨國企業的稅收策略進行了重大調整，未來預期會對 Apple、Google、Amazon 等科技巨頭造成不小的影響。根據協議內容，各國可對利潤率超過 10% 的企業徵收 20% 或更多的所得稅，同時為解決「避稅天堂」問題，新協議還設定了 15% 的企業稅下限。

按照美國財政部長 Janet Yellen 的說法，隨著新稅收策略的推行，原本存在於英國、法國等國家的數位服務稅將被取消。Amazon 和 Google 已對新協議表示了支持，其中 Amazon 更直言此舉會為國際稅收帶來「穩定」。

至於我們什麼時候能看到具體的變化，目前尚且不太好說。七月的 G20 會議將針對新協議進行新一輪的討論，屆時中國、俄羅斯等國家是否會支持還是個未知數呢。就算通過的話，許多國家修改稅法還要花很長的時間，所以說現在 G7 達成共識只能算邁出了改變的第一步吧。



本文引用自: https://tw.news.yahoo.com/g7-%E6%96%B0%E5%8D%94%E8%AD%B0%E9%A0%90%E8%A8%88%E6%9C%83%E8%AE%93-apple-g







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