Negotiations to create international rules that will enable proper taxation of giant global companies such as "GAFA" are coming to an end.
A group of OECD = Organization for Economic Co-operation and Development member countries will meet on the night of the 8th to reach a final agreement on the introduction of a minimum tax rate to stop the competition for corporate tax reduction.
A group consisting of 140 countries and regions, mainly Japan and other OECD member countries, is working to create new international taxation rules that will enable appropriate taxation of giant global companies such as "GAFA". We are proceeding with negotiations.
The new rules will introduce a minimum tax rate to stop the competition to reduce corporate tax for the purpose of attracting companies, and will be able to tax according to the business model of companies that develop services across national borders. The pillar is to do.
A group of OECD member countries and others will meet online on the night of the 8th to negotiate a final round.
Regarding the introduction of the minimum corporate tax rate, 134 countries and regions have generally agreed to set it at "15% or more", and at this meeting, we will discuss the specific percentage. I'm going to do it.
And we will aim for a final agreement that will lead to a change in the rules that was established about 100 years ago, but some countries that have attracted companies with low tax rates are said to be cautious, and how far can we approach? Will be the focus.