Tax breaks for multinational corporations no longer appealing, disadvantageous for destination country, says IRB CEO
Offering tax breaks to multinational corporations (MNCs) will no longer be appealing in attracting them to Malaysia, said the Inland Revenue Board (IRB).
内陆税收局（IRB）表示，向跨国公司（MNC）提供税收减免将不再吸引他们到马来西亚。
IRB chief executive officer (CEO) Datuk Mohd Nizom Sairi said under the Organisation for Economic Co-operation and Development’s (OECD) proposed global tax reform, tax breaks will be disadvantageous for the destination country, as the MNC’s country of origin could claim the tax difference.
IRB 总执行长Datuk Mohd Nizom Sairi表示，根据经济合作与发展组织 (OECD) 提出的全球税制改革建议，税收减免将对目的地国不利，因为跨国公司的原籍国可以申请税收区别。
“We need to come out with alternative or more attractive incentives for these companies to come to Malaysia,” he told reporters at the National Tax Conference 2022 here on 2nd Aug.
他在8 月 2 日举行的 2022 年全国税务会议上对记者说：“我们需要为这些公司来马来西亚提供替代或更有吸引力的激励措施。”
Mohd Nizom announced previously that Malaysia had agreed to implement a global minimum tax of 15% on certain MNCs from next year.
Mohd Nizom 此前宣布，马来西亚已同意从明年开始对某些跨国公司实施 15% 的全球最低税。
Malaysia was among the 136 countries previously announced by the OECD as ready to reform the global taxation system.
马来西亚是经合组织先前宣布准备改革全球税收制度的 136 个国家之一。
The standard corporate income tax rate in Malaysia is 24%, but MNCs granted tax exemption will be taxed at a preferential rate of zero to 10% for participating in promoted activities or producing promoted products for five or 10 years.
马来西亚的标准企业所得税税率为 24%，但获得免税的跨国公司将在 5 年或 10 年内参与促销活动或生产促销产品，享受 0% 至 10% 的优惠税率。
Meanwhile, Deputy Finance Minister Datuk Mohd Shahar Abdullah said Malaysia had consistently been responsive to current changes in the internationally agreed tax standards.
与此同时，财政部副部长Datuk Mohd Shahar Abdullah表示，马来西亚一直对国际商定税收标准的当前变化做出反应。
“Malaysia always ensures a competitive environment to attract foreign and domestic direct investments, and to prevent cross-border tax evasion activities.
“马来西亚始终确保有一个竞争环境来吸引外国和国内直接投资，并防止跨境逃税活动。
“To ensure that multinationals pay the right taxes where they are due, the government, through the IRB, will continue to develop comprehensive strategies in dealing with international tax compliance risks, which include calling for greater disclosures and transparency by multinationals,” he said in his opening remarks on 2nd Aug.
“为确保跨国公司按时缴纳正确的税款，政府将通过 IRB 继续制定应对国际税务合规风险的综合战略，其中包括呼吁跨国公司加大披露和透明度，”他在8 月 2 日的开场白。
Mohd Shahar noted that the global minimum tax agreement would result in more than US$125 billion (about RM556.75 billion) in profit reallocation from about 100 of the largest and most profitable MNCs in the world to all nations, ensuring that these businesses pay a fair share of tax wherever they operate and generate profits.
Mohd Shahar 指出，全球最低税收协议将导致超过 1250 亿美元（约 5567.5 亿令吉）的利润从世界上大约 100 家最大和最赚钱的跨国公司重新分配到所有国家，确保这些企业支付无论他们在何处经营并产生利润，都应享有公平的税收份额。
“Instead of attempting to end tax competition, the global minimum tax agreement imposes multilaterally agreed-upon restrictions.
“全球最低税收协定并没有试图结束税收竞争，而是施加了多边商定的限制。
“Malaysia, through the Ministry of Finance and the IRB, via continuous engagements with relevant parties, is actively following the developments of this proposal to enact a global minimum corporate tax plan,” Mohd Shahar said.
Mohd Shahar 说：“马来西亚通过财政部和 IRB，通过与相关各方的持续接触，积极关注该提案的发展，以制定全球最低企业税计划。”