HKSOA and PwC Hong Kong Joint Seminar - BEPS2.0 Pillar Two - impact on the shipping business 協會與羅兵咸永道聯辦研討會 ： BEPS2.0 支柱(二）對航運業務的影響
The OECD Inclusive Framework has adopted a two-pillar solution to address challenges arising from the digitalisation of the economy. Pillar Two introduces a global minimum Effective Tax Rate (ETR) for multinational groups with consolidated revenue over €750m. Hong Kong will implement Pillar Two in 2025.
The relevant global anti-base erosion rules provide an exclusion for International Shipping Income and Qualified Ancillary International Shipping Income. It is, however, fairly common for shipping groups to have income streams that do not fall within the exclusion scope. Shipping groups should take action now to assess the potential impact of Pillar Two on their different streams of income and plan ahead for the way forward.
PWC Tax experts Flora Chan and Ivan Lam shared their insights into the issue and examined potential implications for the shipping business. They also gave valuable advice to the audience on the way forward.
The event was well received and attended by the Association members.
經濟合作與發展組織(OECD) 包容性框架採用了雙支柱的解决方案，以應對經濟數位化帶來的挑戰。 支柱(二)為綜合收入超過 7.5 億歐元的跨國集團引入全球最低有效稅率 (ETR)。
相關規則规定國際航運收入和合格輔助國際航運收入除外。 然而，航運公司的收入來源不屬於排除範圍是很常見的。 航運公司應儘快採取行動，評估支柱(二)對其不同收入來源的潛在影響，並提前考慮未來的發展方向。
PwC專家Flora Chan 和Ivan Lam 分享了對問題的深刻見解以及如何評估對航運業務的潛在影響，並且給大家提出了寶貴意見。