欧盟经济财政理事会敦促成员国实施全球最低税收

编译：思迈特财税国际税收服务团队

2021年1月18日，经济财政事务委员会 (ECOFIN) 的部长们就关于确保欧盟最低企业税的指令提案进行辩论。在辩论中部长们认识到，探讨2021年10月8日在国际层面商定的规则是紧迫和优先事项。并且ECOFIN主席布鲁诺·勒梅尔认为上述协议是成功的，将为企业和公民带来公平和稳定性，欧盟处于这一历史性改革的最前沿。

在ECOFIN新闻发布会上，欧盟委员会执行副主席Valdis Dombrovskis确认，OECD税收协定应尽快实施，这是向欧盟委员会公平税收议程迈出的重要一步。Valdis Dombrovskis进一步指出，“所有成员国都需要应用这一指令，以确保单一市场的良好运作，并避免像欧盟这样的紧密一体化经济体出现任何扭曲。”与此同时，法国总统提出了2022 年上半年经济和金融事务的优先事项以及理事会启动了年度“欧洲学期”进程，以监测成员国的经济、就业和财政政策。

了解详情，请查阅以下NEWS

NEWS：ECOFIN Urges Member States to Transpose Global Minimum Taxation

Source：IBFD ·        Author：Carla Valério.

On 18 January 2021, Ministers of the Economic and Financial Affairs Council (ECOFIN) held a policy debate on the proposal for a directive on ensuring minimum corporate taxation in the European Union (see European Union-1, News 22 December 2021).

During the debate, ministers recognized that the transposition of the rules agreed at the international level on 8 October 2021 (see OECD-1, News 11 October 2021) is urgent and a priority.

Bruno LeMaire, the French Minister for Economic Affairs, Finance and Recovery and President of the ECOFIN, expressed that: "The agreement of 8 October 2021 is a success for the international community and, above all, a European success. It will provide fairness, efficiency and stability for our businesses and citizens. I am very pleased to conclude from today's discussion that we all share the desire to make swift progress. The EU is at the forefront of this historic reform and that is good news."

At the ECOFIN press conference, the Executive Vice-President of the European Commission, Valdis Dombrovskis, confirmed that the OECD tax agreement should be implemented as soon as possible, which constitutes a major step towards the European Commission's fair taxation agenda. Dombrovskis further noted that "all Member States need to apply this directive to ensure the good functioning of the single market and to avoid any distortions in a closely integrated economy like that of the European Union."

During the same meeting:

the French presidency presented its priorities for economic and financial affairs for the first half of 2022; and

the Council initiated the annual 'European Semester' process for the monitoring of the Member States' economic, employment and fiscal policies.