防止跨國公司避稅
Officials from 130 countries have agreed on an international tax framework that includes a global minimum corporate tax, a top priority for the Biden administration.
130國的官員同意國際稅務架構，其中包括全球最低企業稅，這是拜登政府的當務之急。
framework(n.)架構;框架;體制a top priority當務之急;首要之務
The agreement is part of an international effort to keep multinational companies from dodging taxes by shifting their profits to countries with low rates.
這項協議是國際力圖防止跨國公司把獲利轉移到低稅率國家避稅。
multinational(adj)(企業)在多國經營的、跨國的(n.)跨國公司dodge taxes逃稅;避稅
The deal calls for a global minimum tax rate for corporations of at least 15%, a key element pushed by US President Joe Biden. The Organization for Economic Cooperation and Development, which led the talks, said that the new tax regime is estimated to generate about $150 billion in additional global tax revenues annually.
這項協議要求實施至少15％的全球最低企業稅率，這是美國總統拜登推動的關鍵要素。主導這次談判的OECD表示，新的稅制預估每年將為全球帶來約1,500億美元的額外稅收。
call for呼籲;要求tax rate 稅率regime(n.)政府;政權、管理體制(體系)a military regime 軍事政權the new tax regime 新的稅制tax revenues 稅收
“After years of intense work and negotiations, this historic package will ensure that large multinational companies pay their fair share of tax everywhere,” said OECD Secretary-General Mathias Cormann.
OECD秘書長柯曼說：「經過多年艱困的工作和談判，這個歷史性的方案將確保大型跨國公司在各地公平納稅。」
intense(adj.)強烈的;極度的;激烈的intense heat 酷熱intense cold 嚴寒intensive(adj.)密集的;集中的intensive training 密集訓練negotiate(v.) negotiation(n.)談判;磋商package(n.)包裹、方案;計畫a relief package 紓困方案
US Treasury Secretary Janet Yellen called it “a historic day for economic diplomacy.”
美國財長葉倫稱這是「經濟外交歷史性的一天。」
Treasury Secretary財政部長diplomacy(n.)外交diplomat(n.)外交官
“Today’s agreement by 130 countries representing more than 90% of global GDP is a clear sign: The race to the bottom is one step closer to coming to an end,” she added.
她說：「佔全球GDP90％以上的130個國家今天簽署的協議是一個明確的訊號：距離結束競相降低企業稅又更近一步。」
the race to the bottom 惡性競爭;競相降低門檻
The Biden administration’s push to implement a global minimum tax is tied closely to its domestic tax agenda, including raising the corporate tax rate from 21% to 28% as well as raising the minimum tax on US multinational corporations from 10.5% to 21% to deter them from shifting profits to tax havens.
拜登政府力推實施全球最低企業稅與國內稅收議題有密切關聯，其中包括把企業稅率從21％提高到28％，以及美國跨國公司的最低稅率從10.5％調高到21％，以防止它們把獲利轉移到避稅天堂。
implement(v.)實施;貫徹be tied to 與…相關domestic tax agenda 國內稅收議題agenda(n.)(會議的)議程;(政治)議題deter someone from doing something 阻止某人做…事tax havens 避稅天堂haven(n.)安全的地方;避難所
However, any changes to US taxation must be passed by Congress. Biden has pushed Congress to approve that tax change.
但是，對美國稅收制度的任何改變都必須獲得國會通過。拜登已呼籲國會通過這項稅制改革。
taxation(n.)稅收制度
“Congress should pass my Made in America tax plan to bring good-paying jobs home and make sure our tax code works for families, workers, and small businesses, not just profitable corporations and billionaires,” he said in a statement.
他在聲明中說：「國會應該通過我的美國製造稅務計畫，把高薪的工作職位帶回美國，確保我們的稅法適用於家庭、工人和小企業，而不僅僅是賺錢的公司和億萬富翁。」
good-paying jobs 高薪的工作職位=well-paid jobstax code稅法profitable(adj.)有利可圖的;可賺錢的billionaire 億萬富翁millionaire 百萬富翁