Implementing BEPS 2.0 Measures in the Hong Kong SAR, China  

作　　者：TAM Tai-pang 

机构地区：[1]Department Government of the Hong Kong Special Administrative Region People’s Republic of China

出　　处：《Belt and Road Initiative Tax Journal》2022年第1期86-89,共4页‘一带一路’税收（英文）

摘　　要：This article provides an overview of the principles and policies adopted by the Hong Kong Special Administrative Region of the People’s Republic of China(Hong Kong)in implementing the Base Erosion and Profit Shifting(BEPS)2.0 measures.It also argues that implementing the global minimum tax would not undermine Hong Kong’s region competitiveness and a minimum top-up tax in Hong Kong region is the logical response measure to safeguard Hong Kong’s region taxing rights.Finally,the article comments that MNEs will find non-tax attributes of a jurisdiction to be of greater importance in the post-BEPS 2.0 era.

关 键 词：Global minimum tax Qualified Domestic Minimum Top-up Tax(QDMTT) COMPETITIVENESS Taxing rights 

分 类 号：F81[经济管理—财政学]