
prapancha kaneesa corporate pannu raetu

global minimum corporate toxes rate, ledhaa kevalam global minimum toxes (sankshiptamgaa gmmt ledhaa gmmtr), anedi antarjaateeyamgaa angeekarinchabadina mariyu vyaktigata adhikara paridhulachae aamodinchabadina corporate aadaayampai kaneesa pannu raetu. prati desham pannu dwara vachhe aadaayamlo kontha vatanu pondadaaniki arhulu. deshaala madhya pannu pootiini tagginchadam mariyu pannu egavetha saadhinchadaaniki bahulajaati samsthalanu (emm. enn. sii) laabhaala badilee nundi nirutsaahaparachadam dheeni lakshyam.
prapancha kaneesa pannu 2023.
8 october 2021naa, 136 deshaalu 2023 nundi praarambhinchi, 15 saatam prapancha kaneesa pannu retunu amalu cheyadaaniki aardhika sahakaram mariyu abhivruddhi (oisidi) kosam oka samstha pranaalikaku angeekarinchaayi. 4 deshaalu inca saine up cheyaledu (kenya, nigeria, pakistan mariyu srilanka). aardhika vyavastha digitalisationku sambandhinchina samasyalanu parishkarinchadaaniki rendu stambhaala parishkaranni eee oo. sii. dii. amalu chesindi.
sammatinche prabhutvaalu prastutam amalu pranaalikalanu charchistunnaayi mariyu oppandaanni chattamgaa maarustunnaayi. udaaharanaku, european union eee kotta oppandam kosam kotta niyamaalanu abhivruddhi cheyadaaniki mariyu amalu kosam gaduvunu pondadaaniki velutondi. 27 iyu sabhya deshaala madhya ekagreeva oppandam inca avasaram, conny idhi 2023 natiki jaragaali. switzerlandku, eee kotta oppandaanni aamodinchadaaniki rajyanga savarana avasaram, mariyu swiss niyamaalu maaradaaniki idhi 2024 varaku vechi untundi. chivaraku, united states thana sonta vidhaanamlo maarpulanu adhyayanam chestondi, ayithe eee maarpulu eppudu sweekarinchabadataayo inca teliyadu.
enduku vidhinchaaru?
gatha sataabdapu vaataavaranamloo abhivruddhi cheyabadina antarjaateeya pannu niyamaalu aadhunika aardhika vyavastha yokka uddesyaaniki saripovu. digitalisation kotta samasyalanu srushtinchindih dravyarashi laeni sthaayi (bhouthika uniki laeni samsthala vruddhi), kanipinchani aastulapai aadharapadatam ledhaa dayta yokka kendrikarana. munupati mariyu kotta saanketikatalu laabhaalanu takkuva pannu paridhulaku marchadam dwara pannu egavetanu sulabhataram chesaayi. phalitamgaa "diguvaku pootii", videshee pettubadulanu aakarshinchadaaniki deshaala madhya pannu pootii. idhi pannu aadaayaanni kolpotundi mariyu adhika pannu unna deshaalalo prabhutva vidhulaku muppu kaligistondi.
pannu elaa panichestundi?
prastuta corporate pannu nibandhanalanu meruguparachadaaniki rendu stambhaala vyavasthapai pannu panichestundi. eee niyamaalu aaa desamlo mnclaku sambandham (bhouthika uniki) unte tappa, tama adhikara paridhiloo vachhe mncla aadaayampai pannu vidhinchakundaa deshaalanu nirodhistaayi.
modati stambham (laabhaala punahpampinii).
modati stambham prapanchavyaaptamgaa 20 billion eurola kante ekkuva aadaayam mariyu 10 saataaniki paiga laabhadaayakata kaligina atipedda mariyu atyanta laabhadaayakamaina mnclaku vartinche kotta laabhaala ketayimpu niyamaalaku sambandhinchinadi. amalu vijayavantamaite eee mottam 7 samvatsaraalalo €10 biliyanlaku tagginchavachhu.
eee stambham emm. enn. sii. la yokka adanapu laabhaalanu viniyogadaarulu ledhaa viniyogadaarulu unna adhikara paridhulaku, samsthalu bhouthikamgaa aaa adhikara paridhiloo unnaya ledhaa anae daanitoe sambandham lekunda, tirigi pampinhee chestundi. punarviniyogaparachabadina mottam companyla paridhiloo unna migilina labhalalo 20-30% gaa lekkinchabadutundi. idhi laabhaala sarasamaina pampinheeki, deshaala madhya pannu hakkulaku daari teeyaali. 125 billion dollarla kante ekkuva labhalapai pannu vidhinche hakkulanu prati samvatsaram market adhikara paridhulaku tirigi ketayinchali.
rendava stambham (prapancha kaneesa corporate pannu 15 saatam).
rendava stambham paridhiloki vachhe corporationla kosam 15 saatam kotta prapancha kaneesa corporate pannunu pravesapettindi. 750 million eurola kante ekkuva aadaayam unna bahulajaati samuuhaalaku idhi vartistundi. eee paalana valla samvatsaraaniki sumaru 150 billion dollarla adanapu pannu aadaayaanni aarjistundani anchanaa. idhi maatru mnclu mariyu vaati anubandha samsthala madhya sambandhaanni vivaristundi. mnc anubandha samsthaku takkuva pannu aadaayam unte, appudu mnc aadaayaaniki sambandhinchina pannu retunu 15 saataaniki penchadaaniki top-up pannu chellinchaali. prastuta nibandhanala prakaram pannu swargaalalo unna anubandha samsthalu takkuva ledhaa etuvanti pannulu chellinchavu. bhavishyattulo idhi saadhyam kaadu. prapancha kaneesa pannuloo moodu pradhana niyamaalu unnaih "cherchadam niyamam (ii. ii. aarr), pannu chellimpu niyamam (yuu. tii. pii. aarr)" mariyu "pannu nibandhanaku lobadi (sttr)". ir utr maadirigaane mariyu paripuurakaramaina paddhatiloo panichestundi. rendoo ippatike perkonna 15 saatam kaneesa prabhaavavantamaina pannu retunu suuchistaayi. kalisi vaatini globe anie pilustaaru.
aadaaya cherika niyamam (ii. ii. aarr).
ir anedi praathamika niyamam. idhi maatru emm. enn. sii. adhikara paridhiloo vartinchabadutundi mariyu sekarinchabadutundi. ayithe, idhi pradhana kaaryaalayaaniki matrame vartinchadu. eee niyamam oka top-up pannunu pravesapedutundi, idhi prati adhikara paridhilooni anni ekikruta companylu mariyu saakhala samarthavanthamaina pannu raetu kaneesa pannu 15 saataaniki cherukokapothe pradhana kaaryaalayaaniki vartistundi. appudu top-up pannu kaneesa pannu meeda aadharapadi untundi. eee niyamam emm. enn. sii. group daani pradhana karyalayam ekkada unnaa, rettimpu ledhaa adhika pannuku pramaadam kaliginchakundaa kaneesa pannuku lobadi undela chusukovali.
pannu chellimpu niyamam (utr).
ir tarvaata utr vartinchabadutundi mariyu aadaaya cherika niyamam asamarthamgaa unna paristhitulalo ir kuu baxtapga panichestundi. maatru mnc takkuva pannu adhikara paridhiloo unnappudu ledhaa unnappudu ledhaa yajamanya samstha adhikara paridhiloo unnappudu, ir amalu cheyanippudu eee niyamam vartinchabadutundi. aaa sandarbhamlo itara samuuha companylu unna deshaalu top-up pannunu vasoolu chestaayi.
pannu niyamam (str) kii lobadi untundi.
STTR anedi moodava stambham 2 niyamam. idhi manjuru chesina kaneesa sthaayi kante ekkuva pannu retunu edurkone pannu chellimpulaku deshaalanu anumatinche oppandam aadhaarita niyamam. str pannu raetu 7.5 saatam nundi 9 saatam madhya nilipiveyabadutundi. oka adhikara paridhi konni chellimpulapai tagina sthaayilo pannu vidhinchakapothe, appudu chellimpudaarula adhikara paridhi top-up withholding pannunu excise cheyadaaniki anumatinchabadutundi. eee nirdishta chellimpulalo vaddii, raayalteelu, brokerage, aardhika rusumulu, adde, beema modalaina anusandhaanita vyaktula madhya chesina chellimpulu matrame untaayi. chellimpulu bahula amsaalanu kaligi unna chota (udhaa.zii. royalty mariyu seva kosam chellimpu), eee niyamam paridhiloo unna amsaaniki matrame vartistundi.
STTR, IR mariyu UTPR konni paayintla vadda bhinnamgaa untayih
• modata, samuuham parimaanamtho sambandham lekunda STTR nii vartimpajeyavachu. (ii.ii., 750 million eurola parimitulu vartinchakapovachhu)
• rendavadi, STTR sambandhita party chellimpula yokka konni vargaalaku matrame vartistundi.
• moodavadi, STR chellimpu-dwara-chellimpu praatipadikana vartistundi mariyu prapancha kaneesa pannu kinda saadhaarana darakhastulo kaadu.[8]
adhyayanam chesina stambhaalu, stambham 1 mariyu stambham 2, rendoo antarjaateeya pannu niyamaala vishayaniki vasthe pedda maarpunu suuchistaayi. 2023 natiki, kotta paristhitulaku anugunamgaa kotta chattalanu roopondinchadaaniki deshaalu eee kotta maarpulapai charchinchaalsi untundi.
takkuva corporate aadaayapu pannu unna deshaalapai prabhavam.
15 saatam kante takkuva sii. ii. tii unna deshaalu aemee cheyakudadani nirnayinchukunte, vaaru pannu vidhinche hakkulanu kolpovachhu. sthaanikamgaa vachhe aadaayampai eee pannu hakkulu maroka deshaaniki vellavacchu. udaaharanaku, maatru emm. enn. sii. ii. aarr. nuu amalu cheyani takkuva pannu paridhiloo unnatlayithe, appudu top-up pannunu yajamanya golusuloni tadupari madhyavarti holding company lekkistundi. eee sandarbhamlo takkuva pannu paridhi praathamika pannu hakkulanu kaligi unde pannu aadaayaanni kolpotundi.
takkuva ledhaa sii. ii. tii laeni deshaalu ververu vidhaanaalanu teesukovachhuhu
aaa kaaranamgaa, british virgine dheevulu ledhaa cayman dheevulu vanti pannu swargadhaamaalu ikapai mnc kii tagginchina ledhaa sunna pannu retlanu andinchadaaniki prothsaahaanni kaligi undavu mariyu bahula-jaateeya companylaku takkuva aakarshanheeyamgaa undela vaari mukhya corporate pannu retlanu penchavalasi untundi.
charitra.
1992loe european union sabhya deshaalaku praantiiya sthaayilo kaneesa corporate pannu retunu pratipaadinchaaru. eee pratipaadananu 1992loe onno rudding netrutvamloni european commission nipunula brundam "rudding kamitee" chesindi. ayithe, 30 saatam kaneesa pannu pratipaadananu kamitee amalu cheyaledu.
2021 prakatana.
2019loe, ekkuvagaa dhanika deshaala antar prabhutva sangham ayina oo. ii. dii. prapancha kaneesa corporate pannu retunu pratipaadinchadam praarambhinchindi. digital utpattulu mariyu sevala yokka perugutunna prapancha aardhika praamukhyata kosam companylu takkuva corporate pannu retutho laabhaalanu adhikara paridhulaku marchakunda nirodhinchadaaniki pannu niyamaalaku naveekarinchaalsina avasaram undani idhi vaadinchindi. oisidi "sammilita framework" anie piluvabade oka samuuhaanni erpaatu chesindi, idhi appati nundi daani sabhya deshaalalo kaneesa pannu retunu anveshistondi.
2019 maeloe, germany mariyu france "pillar too" anae paerutoe prapancha kaneesa prabhaavavantamaina pannu raetu kosam ummadi pratipaadananu prachurinchaayi, eee resunu diguvaku aapaalane lakshyamtho. appati germany samakhya aardhika mantri olaaf scholz, companyla nyaayamaina pannunu aardhika vyavaharalapai okd kamiteeki germany adhyakshatana pradhana praadhaanyatalalo okatigaa paerkonnaadu mariyu okd lopala etuvanti oppandam kudurchukokapothe, iyu ekapakshamgaa charya teesukoovadaaniki siddhamgaa undani annaru. eee franco-german pratipaadanaku vistruta antarjaateeya maddatu labhinchindi, appati-imph managing director christin lagarde mariyu appati-kathala pradhana karyadarshi angel gurria iddaroo dheenini aamodinchaaru.
2020loe, samuuham yokka appati 137 sabhya deshaalu "pillar too" kosam blueprintnu migilina bays kotha mariyu laabhaala badilee (beps) savaallanu parishkarinche vyavasthaagata parishkaaraaniki balamaina aadharam anie pilichayi. 2020loe (pannu-) muula kotha mariyu laabhaala marpidi paie jarigina oisidi/zii20 group charchallo united states cherindi, mariyu 2021 eprillo, united states treasury secretory johnet yellen franco-german pratipaadanatoe ekibhavincharu.
juun 2021loe, 2021 zii7 sikharagra samavesaniki mundu eduguru aardhika mantrula brundam samavesam 100 atipedda bahulajaati companylapai kaneesam 15 saatam prapancha kaneesa corporate pannu retunu aamodinchindi, atuvanti bahulajaati samsthalanu aakarshinchadaaniki deshaalu diguva sthaayiki pootiini nirutsaahaparichenduku. french aardhika mantri bruno leey mair 15 saatam parimitini bhavishyattulo penchagala prarambha binduvugaa abhivarninchaaru. aata sthalaanni samam cheyadam dwara mariyu saanukuula pootiini prothsahinchadam dwara prapancha aardhika vyavasthaku sanukoolamgaa untundani yelen abhivarninchaaru. pannu nyaya network yokka cheef executive eee oppandam chaaritraatmakamainadani, conny anyaayamainadani, kaneesam 25 saatam undaali anie annaru. pranaalikaabaddhamaina oppandam "nyaayamaina mariyu sthiramaina" antarjaateeya pannu vyavasthanu roopondinchadamlo sahaayapadutundani chaina aardhika mantri liu kunn 2021loe chepparu.
2021 juulai 1naa, 130 deshaalu prapancha kaneesa corporate pannu retunu 15 saatamgaa nirnayinche pranaalikaku maddatu icchaayi.
2021 aktobaru 8naa, european union sabhyadaesaalaina republic off ireland, hangari mariyu estonia 15 saatam pannu retunu penchakudadane sharatu kinda eee pranaalikaku angeekarinchaayi. 8 october 2021 prakatnanu "aardhika vyavastha digitalisation nundi utpannamayye pannu savaallanu parishkarinchadaaniki rendu stambhaala parishkaarampai prakatana" anie pilustaaru. mottam 137 deshaalu dheenini aamodinchaayi. amalu cheyadaaniki, santakam chesina deshaala paarlamentulu dheenini aamodinchaali.
bahulajaati samsthalu tama laabhaalanu takkuva raetlu unna deshaalaku marchadam dwara pannulanu tappinchukokunda unchadaaniki idhi prapanchavyaapta prayatnam. eee oppandam anedi prapancheekarana mariyu perugutunna digital prapancha aardhika vyavastha andinche savaallanu parishkarinche prayatnam, dheenilo laabhaalanu sarihaddula vembadi maarchavacchu mariyu companylu pannu vidhinchadagina pradhana karyalayalu laeni pradaesaalaloo online laabhaalanu sampaadinchavachu. french aardhika mantri bruno leey mair dheenini "oka sataabdamloo atyanta mukhyamaina antarjaateeya pannu oppandam" anie paerkonnaaru."
amalu.
eee oppandam kosam yuke mariyu japan amalu maargadarsakaalanu roopondinchagaa, itara santakaalu chesina vaarilo adhika sankhyaakulu oppandaanni amalu cheyadamlo inca charyalu teesukoledu.
2023 fibravari 2naa, prapancha kaneesa pannu vaastava amalu kosam saanketika maargadarsakaalanu eee samstha vidudala chesindi. eee patram prapancha anty bays erotion (globe) niyamaala yokka aneka amsaalapai maargadarsakatvam andistundi. global nibandhanala prakaram global intangible loe-toxed income (gilty) anie piluvabade united states yokka kaneesa pannunu gurtinchadampai maargadarsakatvam indulo untundi. idhi arhata kaligina desheeya kaneesa top-up pannula roopakalpanapai mariyu prapancha niyamaala paridhi, operation mariyu parivartana amsaalapai maargadarsakatvaanni kooda andistundi. eee maargadarsakatvam antargata framework sabhyulaku vaari desheeya chattam dwara samanvaya paddhatiloo niyamaalanu amalu cheyadamlo sahaayapadataaniki uddesinchabadindi. eee maargadarsakatvam vaataadaarulu levanettina saanketika samasyalanu parishkaristundi, antey adhikara paridhiloo prapancha aadaayam laeni kaalamlo top up pannu vasoolu cheyadam mariyu runa vidudalalu mariyu konni pannu credit equity nirmaanaala chikitsa.
juun 2023loe "reuters" nundi vacchina vislaeshanha prakaram, desheeya raajakeeya vivaadaala kaaranamgaa eee oppandam pramaadamloo undani chepparu.
switzerlandlo amalu.
rajyanga savarana dwara kaneesa pannunu amalu cheyaalani switzerland yochistondi. eee savarana 18 juun 2023naa prajaadarana pondina otuku unchabadutundi. savarana aamodinchabadithe, federal council off switzerlandku ordinance dwara kaneesa pannunu amalu chese adhikaram untundi. aaru samvatsaraala taruvaata, federal council aamodam kosam paarlamentuku federal chattanni samarpinchaalsi untundi.
switzerlandloni companylalo koddi bhaagam matrame pannu samskarana dwara neerugaa prabhaavitamavutaayi, vaastavaaniki, switzerlandloni sumaru 99 saatam companylu neerugaa prabhaavitam kaavu mariyu munupatilage pannu vidhinchabadataayi. samskarana yokka puurti aardhika prabhavanni anchanaa veyadam kashtamgaa unnappatikee, praarambhamlo anubandha pannu nundi vaarshika pannu raseedulu sumaru 1 billion dollarla nundi 2.5 billion dollarla varaku teesukuvastaayani anchanaa veyabadindi, idhi 2023 april natiki 1.2 nundi 2.8 billion dollarla varaku samanam.
pannu aadaayamlo 75 saatam pedda companylaku gatamlo takkuva retutho pannu vidhinchina khandalaku pampinhee cheyabadutundi, migilina 25 saataaniki samakhyaku arhata undhi.
vimarsha.
california vishwavidyaalayam, berkilly professor gabriel jukeman corporate pannu swargaalanu tolaginchadaaniki chesina prayatnaalanu prasamsimchaaru, ayithe pratipaadita kaneesa pannu raetu 15 saataanni vimarsinchaaru, idhi vyaktigata americanlu chellinche sagatu samyukta samakhya mariyu rashtra aadaayapu pannu raetla kante takkuva. jukeman abhiprayam prakaram, 15 saatam kaneesa raetu chaalaa takkuvagaa untundi, mariyu pedda corporations adhika kaneesa retunu bharinchagalavu kabatti kaneesa retunu 25 saataaniki penchaalani sifaarsu chesaaru.
prapancha pannu hakkulanu tirigi ketaayinchadaaniki samaanamaina parishkaranni andinchakapovadam kosam konni takkuva mariyu madhya-aadaaya deshaalu (lmic) kaneesa prapancha corporate pannunu vimarsinchaayi. zii-7 deshaalu eee oppandaanni prapanchavyaaptamgaa corporate pannuloo diguva sthaayiki pootiini muginchadamlo purogatigaa jarupukunnappatiki, elmics eee oppandamlo ponduparachabadina vividha asamaanatala gurinchi aandolana vyaktam chesindi. kenya, nigeria, pakistan mariyu srilanka santakam cheyadaaniki niraakarinchaayi. eee prapancha oppandaanni amalu cheyadaaniki siddhamgaa unna 137 deshaalu mariyu adhikara paridhulalo 23 african deshaalu matrame unnaayi. eee oppandaanni amalu cheyadaanni punahpariseelinchaalani chaalaa mandhi lmiklanu hecharistunnaru. bahulajaati samsthalapai (mne) adanapu top-up pannulanu vasoolu cheyadamlo modati empika unna adhika-aadaaya deshaalu, corporate aadaayapu pannu retlapai diguva sthaayiki pootiini srushtinche kaneesa pannula takkuva raetu, mariyu lmiklu tama aadaaya punaadini balaheenapariche laabhaala punah ketayinpuku kotta suutra-aadhaarita vidhaanaaniki badulugaa ippatike unna mariyu bhavishyat digital seva pannulanu vadulukovalsi ravadam vantivi aandolanalalo unnaayi. prapancha janabhalo kevalam 10 saatam mandiki matrame nivasamga unnappatikee, prapancha bays kotha (globe) pratipaadana kosam prastuta suutram zii-7 deshaalaku 150 billion dollarla anchanaa vesina kotta pannu aadaayamlo 60 saatam andistundi. idhi anischitamaina mariyu haanikaramaina aadaaya phalitaaniki badulugaa elmics konni pannu hakkulanu vadulukuntondane aandolanalaku daariteesindi.
tuttle ventures yokka cheef investment officer darrin tuttle, eee choravapai bahirangamgaa sandehaalu vyaktam chestu, prapanchavyaaptamgaa amalu cheyadam asadhyam anie taanu nammutunnaanani, zii7 velupala yea smart desham ayina videshee pratyaksha pettubadi prayojanaalanu pondadaaniki thana corporate pannu retunu ventane taggistundani paerkonnaaru.
prapancha pannulu verses digital pannulu.
eee prapancha kaneesa corporate pannu raetu oppandamlo kontha bhaagam digital pannulapai maroe vaanijya yuddhanni nirodhinchinatlu telustondi. digital sevalaku pannu vidhinchadaaniki konni european deshaalalo pedda digital companyla yokka enchukunna sthuula aadaaya pravahalapai pannu vidhinche digital sevala pannu (dii. ess. tii) nuu erpaatu chesaaru. dstsnu oisidi angeekarinchindi mariyu avi vaati nirmaanamloo bhinnamgaa untaayi. udaaharanaku, austria mariyu hangari online prakatanala nundi matrame pannu aadaayaanni kaligi undagaa, fraanslo digital interfaces erpaatu mariyu prakatanala prayojanaala kosam viniyogadaarula gurinchi sekarinchina dayta prasaram nundi vachhe aadaayaalu kooda untaayi. eee pannu raetlu 1.5 saatam nundi 7.5 saatam madhya untaayi.
prapancha kaneesa corporate pannu retupai oppandam taruvaata, aardhika mantrulu angeekarinchina prakatana, chivariki dwandwa pannunu nivaarinchadaaniki amalulo unna anni digital seva pannulanu tolaginchadame aalochana anie chebutundi. ayithe, kenada mariyu european union rendoo tama sonta digital pannulanu kaligi undaalani pattubadutunnaayi, idhi paristhitini klishtataram chestundi. alaage, idhi raajakeeya konam nundi chaalaa gammattaina samasya kaavacchu, endukante, munupati paripalana nundi, united states digital pannu aalochanatho samasyalanu kaligi undhi, eee digital companylalo ekkuva bhaagam americanlu mariyu vaaru eee samsthalanu asamanamga lakshyamgaa chesukovalanukoru.

