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支柱二常见问答：关于全球最低税的重要见解

Home Insights Mandarin 支柱二常见问答：关于全球最低税的重要见解

支柱二常见问答：关于全球最低税的重要见解

26/03/2025

支柱二实施了一套全球最低税框架，旨在确保跨国企业按公平原则纳税，不论其经营所在地。

本常见问答栏目针对支柱二的实施、对企业的影响以及合规要求这几方面的重要问题提出了看法。无论贵公司想了解实际税率、报告义务还是豁免，都可以在此找到清楚扼要的答案。

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Main services: Tax for Internationals, CTSPlus Pillar Two, Corporate taxes
Tags: global minimum tax, Multinationals, pillar two, 全球最低税, 支柱二常见问答

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Daren Yeoh, Partner

Director, Tax

Kirsty McDonnell, Partner

Director, Tax
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