For four decades, global corporate tax rates have fallen in an international “race to the bottom”, allowing big multinationals to reduce their burden by funnelling profits through low-tax jurisdictions. This weekend’s deal between G7 finance ministers offers a game-changing opportunity to reverse that process — and ensure companies are visibly making a fair contribution to the post-pandemic recovery. For it to succeed, the world’s largest economies more broadly will need to sign up. But it is in their own interest to do so.
40年來(lái)，全球企業(yè)稅率在一場(chǎng)國(guó)際“逐底競(jìng)爭(zhēng)”中不斷下降，使得大型跨國(guó)公司能夠通過(guò)將利潤(rùn)轉(zhuǎn)移到低稅率司法管轄區(qū)來(lái)減輕自己的負(fù)擔(dān)。七國(guó)集團(tuán)(G7)財(cái)長(zhǎng)上周末達(dá)成的協(xié)議提供了一個(gè)改變游戲規(guī)則的機(jī)會(huì)來(lái)逆轉(zhuǎn)這種做法，并確保企業(yè)能為疫情后復(fù)蘇做出看得見(jiàn)的公平貢獻(xiàn)。該協(xié)議要想成功，將需要更多全球大型經(jīng)濟(jì)體簽署，而這樣做也符合它們自己的利益。