光華講壇——社會(huì)名流與企業(yè)家論壇第6740期
主題：經(jīng)濟(jì)合作與發(fā)展組織(OECD)支柱二：全球最低稅率 OECD Pillar II: Global Minimum Tax Rates
主講人：Fred Sroka，Max Ma
主持人：宋洋
時(shí)間：3月25日 9：30
舉辦地點(diǎn)：騰訊會(huì)議：812-842-341 會(huì)議密碼：870999
主辦單位： 財(cái)稅學(xué)院 國(guó)際交流與合作處 科研處
主講人簡(jiǎn)介：
Fred Sroka
法學(xué)博士，注冊(cè)會(huì)計(jì)師
會(huì)計(jì)學(xué)院 & 布魯斯·F·布拉登稅務(wù)學(xué)院 院長(zhǎng)
在美國(guó)金門(mén)大學(xué)從事教職工作逾30年之中，F(xiàn)red Sroka擔(dān)任過(guò)會(huì)計(jì)學(xué)院 & 布魯斯·F·布拉登稅務(wù)學(xué)院院長(zhǎng)一職。在近期以普華永道合伙人身份退休后，他經(jīng)常圍繞風(fēng)險(xiǎn)投資與私募股權(quán)等內(nèi)容發(fā)表演講。此外，Sroda博士還是一名公共會(huì)計(jì)師，以及美國(guó)加州執(zhí)業(yè)律師。
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
德勤稅務(wù)有限責(zé)任公司
Max Ma女士是一名就職于德勤公司的美國(guó)執(zhí)業(yè)律師和富有經(jīng)驗(yàn)的國(guó)際稅收專(zhuān)家。她擅長(zhǎng)為跨境高科技、電子商務(wù)、生物科技、金融服務(wù)公司提供稅務(wù)咨詢(xún)、合規(guī)、稅務(wù)會(huì)計(jì)等服務(wù)。Ma女士的經(jīng)驗(yàn)包括構(gòu)建和在全球范圍內(nèi)管理進(jìn)出美國(guó)的跨境投資，尤其專(zhuān)注于涉及跨國(guó)公司的并購(gòu)整合、實(shí)體合理化、全球知識(shí)產(chǎn)權(quán)轉(zhuǎn)移以及供應(yīng)鏈策略等領(lǐng)域。此外，她還從事著廣泛的國(guó)際稅收服務(wù)管理工作，并負(fù)責(zé)協(xié)調(diào)德勤公司內(nèi)從事咨詢(xún)、合規(guī)與條款約定等不同方向的稅務(wù)團(tuán)隊(duì)。
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.
內(nèi)容簡(jiǎn)介：
互聯(lián)網(wǎng)使大型數(shù)字企業(yè)得以在全球范圍內(nèi)開(kāi)展業(yè)務(wù)，而在主要市場(chǎng)中則罕有實(shí)體存在。在現(xiàn)行的稅收規(guī)則下，這導(dǎo)致了激進(jìn)的稅收規(guī)避和有害的稅收競(jìng)爭(zhēng)。
為此，OECD針對(duì)數(shù)字經(jīng)濟(jì)的稅收制定了一份“雙支柱”的解決方案，并已征得了139個(gè)國(guó)家的同意來(lái)實(shí)施這些規(guī)則。
支柱一適用于年收入超過(guò)200億美元的企業(yè)。它根據(jù)客戶(hù)的地理位置來(lái)征稅。
支柱二適用于年收入超過(guò)7.5億美元的企業(yè)。它對(duì)全球收入征收15%的最低稅率(我們今天要討論的主題)。
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.
