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Nananatili ang France sa ambisyosong timetable para sa pandaigdigang minimum na buwis

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Kasunod ng pulong ng mga ministro ng pananalapi ng ECOFIN kahapon (Enero 18), ipinaalam ng French Minister for Economic Affairs, Finance and Recover Bruno le Maire sa mga mamamahayag ang ambisyosong timetable ng France para sa pagpapakilala ng pandaigdigang minimum na buwis. 

Inihain ng European Commission ang panukala nito para sa isang direktiba sa katapusan ng Disyembre. Ang French Presidency ay nagsusumikap para sa mabilis na pag-unlad, na may layuning magkaroon ng Direktiba na mapagtibay at maipatupad sa simula ng Enero 2023. 

All EU members have agreed to the proposal, including low corporate tax countries like Ireland, but some are concerned as the measure passes into law, despite already agreeing to it at OECD level. Some states are also concerned that progress on what is called ‘Pillar One’ – moving to a tax on sales for large digital service providers – will not be agreed in tandem. Le Maire wants to see both pillars agreed, but the French presidency will be focused principally on Pillar 2, as it is the more advanced. 

Tax has remained a field where national treasuries jealously guard control of their powers. Those in favour of fair taxation have argued that this leads to a race to the bottom with different EU countries undercutting each other to attract business. Le Maire was keen to point out to the proposals detractors – Hungary, Poland and Estonia – that the proposal does not mean fiscal harmonisation across Europe. EU states would still maintain sovereignty on income, VAT and be free to set different rates with a minimum threshold of 15%.

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