Скачать или смотреть 3 minutes perspective | The Global Shift Towards Tax Fairness: Understanding GloBE | HenryKwongTax

#GlobalMinimumTax #OECD #TaxReform #GloBE #MultinationalTax #BusinessNews #HongKongTax #TaxFairness #TaxCompliance #OECDG20"

🌍 A New Era in Global Taxation – OECD’s Global Minimum Tax Explained! 🌍
In October 2021, the OECD/G20 Inclusive Framework made a landmark decision that will reshape the global tax landscape: the Global Minimum Tax (GloBE). This groundbreaking tax reform, agreed upon by over 130 countries, aims to ensure that multinational enterprises (MNEs) with revenues over EUR 750 million pay their fair share of taxes, no matter where they operate.
The Global Minimum Tax changes that by introducing two key mechanisms:
👉 Income Inclusion Rule (IIR): Requires parent companies to pay a top-up tax if their subsidiaries are taxed below the agreed 15% minimum rate.
👉 Undertaxed Profits Rule (UTPR): Acts as a backstop, imposing additional tax if entities haven't been sufficiently taxed under the IIR.
🔔 Stay tuned for our next video, where we'll break down how Hong Kong is preparing to implement its own version of the Global Minimum Tax – the Hong Kong Minimum Top-Up Tax (HKMTT). Don’t miss it!

-------

Seeking for the latest tax information? Want to know how to deal with Tax Investigation by Hong Kong IRD? Henry Kwong & its professional tax team will help you understand the latest tax policy, and company face changes in the business environment, in order to improve corporate profits. Welcome to subscribe to our channel or follow us on Facebook. You can also visit our website, which contains monthly updated tax news, videos and articles to keep abreast of the latest tax information.

-------

联络我们的税务合伙人 (邝发炫先生)
Contact our Tax Partner (Mr. Henry Kwong)
✔︎WhatsApp : +852 5600 1980
✔︎Email : [email protected]
✔︎Visit our Taxation Website : https://henrykwongtax.com/
✔︎Facebook Page : / henrykwongtax
✔︎Address : 19th Floor, Three Exchange Square, 8 Connaught Place, Central, Hong Kong
✔︎Subscribe our Taxation Channel: / @henrykwongtax7797

-------

🟢Henry Kwong Tax Podcast
🎧Website Podcast : https://henrykwongtax.castos.com/
🎧 Spotify：https://open.spotify.com/show/1HGIyqh...
🎧 Google Podcast：https://podcasts.google.com/search/%E...

-------

🟢More Videos
【 3分钟透视】香港人在中国做生意应该如何开始
→    • 3分鐘透視 | 香港人在中國做生意應該如何開始 | HenryKwongTax  
【 3分钟透视 】在香港做研发的额外税务优惠
→    • 3分鐘透視 | 在香港做研發的額外税務優惠 | HenryKwongTax  
【 3分钟透视 】全球最低税率15%？ G7到底同意了什么？
→    • 3分鐘透視 | 全球最低稅率15%？G7到底同意了什麼？| HenryKwongTax