【稅務咖啡聽】EP3-賦稅署署長開箱稅務新政：營利事業受控外國企業、營利事業所得基本稅額徵收率修正

#CFC #所得稅 #全球最低稅負 #租稅協定 #國際租稅 #跨國企業本集重磅邀請大來賓：財政部賦稅署宋秀玲署長，為您開箱台灣營利事業受控外國企業(CFC)及營利事業所得基本稅額(AMT)徵收率修正！台灣受控外國公司法於2023年正式上路，並於2024年5月完成首次申報，對台灣企業與個人產生巨大的影響。本集將深入解析首次申報後的觀察結果，揭示申報過程中的挑戰與問題，並提供相關重點提醒，助您輕鬆應對CFC法規！因應全球最低稅負制(GMT)，台灣將營利事業所得基本稅額(AMT)徵收率調高至15%，本集將說明此政策的背景與原因，並分享國際間導入GMT的情況。賦稅署將持續評估台灣導入GMT的時程，並探討多邊、雙邊或單邊降低徵納雙方成本及減少稅負增加的可行性。不容錯過的精彩內容，立即收聽！掌握最新稅務動態，讓您在變動的稅務環境中立於不敗之地！ -- Hosting provided by SoundOn

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【稅務咖啡聽】EP3-賦稅署署長開箱稅務新政：營利事業受控外國企業、營利事業所得基本稅額徵收率修正

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This episode was published on February 10, 2025.

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