台灣財政部提議將跨國企業（MNEs）的替代最低稅率從12%提高到15%。該稅率適用於集團年收入達到或超過7.5億歐元的跨國企業。這些提案符合經濟合作暨發展組織的Pillar Two之最低營業稅率；然而，該制度並不等同於全球反稅基侵蝕規則，因此不符合Pillar Two目的之合格國內最低補充稅。
TAIWAN: Proposal to increase alternative minimum tax rate for MNEs
Taiwan’s ministry of finance has proposed to increase the alternative minimum tax rate for multinational enterprises (MNEs) from 12 per cent to 15 per cent. The rate would apply to MNEs with group annual revenues of EUR750 million or more. The proposals are in line with the OECD’s Pillar Two minimum business tax rate; however, the regime is not equivalent to the global anti-base erosion rules and so is not a qualified domestic minimum top-up tax for Pillar Two purposes.
Source:
EY