多國制定新規打擊跨國企業避稅
The world’s leading finance ministers agreed new rules for taxing profits yesterday, warning multinational companies they can no longer use their size and international presence to dodge taxes.
世界主要國家的財長昨日商定了對利潤徵稅的新規則，警告跨國企業不能再利用其規模和國際經營範圍來避稅。
Under the new rules, companies such as Starbucks, Amazon and Google will find it harder to concentrate their profits in low-tax countries and tax havens, raising up to $250bn a year in additional tax revenues, according to the OECD.
經合組織(OECD)表示，根據新規，星巴克(Starbucks)、亞馬遜(Amazon)和谷歌(Google)等企業將發現更難把利潤集中於低稅國家和避稅天堂，全球每年將額外增加多達2500億美元的稅收。
Angel Gurría, head of the OECD, the club of mostly rich nations that has drawn up the new rules, said it was time “to recover the trust of our citizens” and move to the next phase of a “well-defined trilogy: implementation, implementation, implementation”.
主要由富裕國家組成的經合組織制定了這些新規。該組織祕書長安赫爾古里亞(Angel Gurría)稱，是時候“恢復公民的信任”，並進入“定義明確的三部曲：實施、實施、實施”的下一個階段了。
The plans to crack down on corporate tax avoidance were devised by more than 60 governments in the first big overhaul of the rules for taxing profits for nearly a century.
這套打擊企業避稅的計劃由超過60個政府制定，是近一個世紀以來首次對利潤稅收規則進行重大改革。
But campaigners have criticised the rules for merely patching up the existing system, although businesses say they have a greater degree of consensus than initially expected.
但是，活動人士批評這些規則只是對現有稅收體系進行修補，儘管企業稱，它們具有比最初預計更高程度的共識。
The rules, called “base erosion and profit shifting” or Beps, are designed to close loopholes and restrict the use of tax havens. They are the culmination of an ambitious international project launched two years ago by G20 governments in response to public anger over corporate tax avoidance.
這些被稱爲“稅基侵蝕和利潤轉移”（base erosion and profit shifting，簡稱Beps）的規則，旨在堵住漏洞和遏制利用避稅天堂的行爲。它們是兩年前20國集團(G20)爲應對公衆對企業避稅的憤怒而推出的一個雄心勃勃的國際項目的結晶。
Finance ministers from the world’s largest economies hailed the rules, which they hope will raise tax revenues and force companies to pay what they owe. Lou Jiwei, China’s finance minister, said each nation must “enhance domestic reforms” to implement the rules.
全球大型經濟體的財長們對這些規則表示歡迎，他們希望這些規則將提高稅收，迫使企業繳納它們應交的稅款。中國財長樓繼偉稱，每個國家都必須“強化國內改革”以實施這些規則。
