光華講壇——社會名流與企業家論壇第6740期

主題：經濟合作與發展組織(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

時間：3月25日 9：30

舉辦地點：騰訊會議：812-842-341 會議密碼：870999

主辦單位： 財稅學院 國際交流與合作處 科研處

主講人簡介：

Fred Sroka

法學博士，注冊會計師

會計學院 & 布魯斯·F·布拉登稅務學院 院長

在美國金門大學從事教職工作逾30年之中，Fred Sroka擔任過會計學院 & 布魯斯·F·布拉登稅務學院院長一職。在近期以普華永道合伙人身份退休后，他經常圍繞風險投資與私募股權等內容發表演講。此外，Sroda博士還是一名公共會計師，以及美國加州執業律師。

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

德勤稅務有限責任公司

Max Ma女士是一名就職于德勤公司的美國執業律師和富有經驗的國際稅收專家。她擅長為跨境高科技、電子商務、生物科技、金融服務公司提供稅務咨詢、合規、稅務會計等服務。Ma女士的經驗包括構建和在全球范圍內管理進出美國的跨境投資，尤其專注于涉及跨國公司的并購整合、實體合理化、全球知識產權轉移以及供應鏈策略等領域。此外，她還從事著廣泛的國際稅收服務管理工作，并負責協調德勤公司內從事咨詢、合規與條款約定等不同方向的稅務團隊。

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.

內容簡介：

互聯網使大型數字企業得以在全球范圍內開展業務，而在主要市場中則罕有實體存在。在現行的稅收規則下，這導致了激進的稅收規避和有害的稅收競爭。

為此，OECD針對數字經濟的稅收制定了一份“雙支柱”的解決方案，并已征得了139個國家的同意來實施這些規則。

支柱一適用于年收入超過200億美元的企業。它根據客戶的地理位置來征稅。

支柱二適用于年收入超過7.5億美元的企業。它對全球收入征收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.