Germany, and Britain called for raising the corporate tax efficiency

According to reports, German Finance Minister Theo Schaeuble and British Chancellor of the Exchequer Osborne jointly called on countries in the world should be "enough to correct the error behavior of multinational corporations 'erosion of the tax base and the transfer of profits' leadership in worldwide build, improve corporate tax efficiency. "

Common unified corporate tax base "(CCCTB) mechanism set by the EU, countries should multinational profits taxable part of the consensus, and this part of the unified tax profits, rather than solely on the basis of the multinational respective reporting that a portion of the profits tax.

Analysts said that some developed countries with economies in both with preferential policies to attract multinational companies in the country reside, while multinational corporations pay the corresponding taxes. However, many multinational enterprises, especially those engaged in catering and other intangible assets are legitimate uses of "transfer pricing" means the corporate effective tax rate is much lower than the statutory tax rate. OECD (OECD) are stepping up revised guidelines to deal with transfer pricing rules.

Wall Schaeuble and Osborne, intangible assets in the proportion of economic activity and trade is growing, small adjustments to transfer pricing rules, and can not effectively prevent some multinational companies to evade responsibility for the acts of the corporate tax, even could lead to the government will not have enough capacity to SMEs as a major transfer of profits among tax jurisdictions taxed. Analysts said that to prevent enterprises to use "to avoid double taxation principle of" double tax avoidance, tax should consider the introduction of more stringent regulatory measures for multinational corporations.