2024 年全球逃税报告( 英文 91 页)

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Contents

目录

Executive summary

执行摘要

1. Six main new findings on the dynamic of global tax evasion and

1.关于全球逃税和逃税动态的六项主要新发现

international tax competition

国际税收竞争

2. Six recommendations to reconcile globalization with tax justice

2.协调全球化与税收正义的六项建议

Introduction

引言

1. Objectives of the report

1.报告的目标

2. The EU Tax Observatory: towards an IPCC for taxation

2.欧盟税收观察站：建立一个政府间气候变化专门委员会来征税

3. Our approach to studying global tax evasion

3.全球逃税的研究方法

4. Structure of the report

4.报告的结构

5. Contributing to a global democratic debate

5.为全球民主辩论作出贡献

Chapter 1: Trends in global offshore tax evasion

第一章：全球离岸逃税趋势

1. The evolution of global offshore financial wealth

1.全球离岸金融财富的演变

2. The impact of the automatic exchange of information

2.自动交换信息的影响

3. The growing importance of offshore real estate

3.离岸房地产日益增长的重要性

Chapter 2: Trends in global corporate profit shifting

第二章：全球企业利润转移的趋势

1. $1 trillion in profits booked in tax havens

1.在避税天堂入账的利润为1万亿美元

2. The dynamic of global profit shifting

2.全球利润转移的动态

3. What can we expect from the global minimum tax?

3.我们可以从全球最低税率中期待什么？

Chapter 3: New forms of international tax competition

第三章：国际税收竞争的新形式

1. The rise of preferential tax regimes for high-income individuals

1.提高对高收入个人的税收优惠制度

2. The emerging global corporate subsidies race

2.新兴的全球企业补贴竞赛

Chapter 4: Tax deficits of high-net-worth individuals

第四章：高净值人士的税项赤字

1. Effective tax rates by socio-economic group

1.按社会经济组别划分的实际税率

2. Why do billionaires tend to have lower tax rates than other social groups?

2.为什么亿万富翁的税率往往比其他社会群体低？

Chapter 5: Policies to collect the tax deficit of multinationals and wealthy individuals

第五章：跨国公司和富人收缴税收赤字的政策

1. Building on the global corporate minimum tax: increase the rate and remove loopholes

1.建立在全球企业最低税率的基础上：提高税率并堵塞漏洞

2. A coordinated global minimum wealth tax on the very rich

2.对超级富豪征收协调一致的全球最低财富税

3. Regulating tax competition: Tax rich non-residents

3.规范税收竞争：对富有的非居民征税

4. Implement minimum taxes unilaterally absent global agreements

4.在没有全球协议的情况下单方面实施最低税率

5. Towards a global asset registry

5.建立全球资产登记处

6. Strengthen the application of anti-abuse rules

6.加强反滥用规则的应用