【答疑解惑】关于欧盟最低公司税率的相关问题解答（中英文对照）

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来源：欧盟官网
翻译：思迈特财税国际税收服务团队
On 18 January 2021, Ministers of the Economic and Financial Affairs Council (ECOFIN) held apolicy debate on the proposal for a directive on ensuring minimum corporate taxation in the European Union. During the debate, the French presidency of the Council, Le Maire pressed for a quick implementation of the global minimum tax( Pillar 2 ) without totally intertwined with the real location of taxing rights between nations ( Pillar 1 ). The questions and answers on this topic as follow.
2021年1月18日，经济和金融事务理事会(ECOFIN)部长们就一项关于确保欧盟最低公司税的指导提案举行了政策辩论。在辩论中，法国理事会主席勒梅尔，敦促迅速实施全球最低税率方案(支柱2)，而不完全与国家之间税权的重新分配(支柱1)纠缠在一起。关于这个话题的问题和解答如下。
1. To whom do the rules apply?
1. 规则适用范围是什么?
The proposed rules will apply to any large group, both domestic and international, including the financial sector, with combined financial revenues of more than