2
ִ݁ϗɝ˙ࠦjίᐼϗʔᜊٙண
ۃ
ɨdආБॡഐҷࠧd৷
Ύʱৣ݁ഄ࿁
ה
ʱৣٙҷഛࣖ
؈
f
{
ࠋ
͟
ה
ᔷЇऊ൬νᐄุdਗ਼Ϟлϓ
ڗ
ٙʺd͵̙
ᄣ̋ϗf
{ ᑚ༟
ה
٫ٙ
ࠋ
ᔷЇήᄆ
܊גא
dৰϞпή˙ৌ݁ٙҷഛd͵
Ϟू
ה
ʱৣٙҷഛf
{ ආБၠЍՓҷࠧdԨ
ࡒ
ᚥࣖଟٙʺၾٟึʮ̻j࿁Ϟᐑྤٙ
ݺ
ਗሙν၁dԨਗ਼Չϗ͜࿁Эϗɝ˒νഗʚ
ה
൨e
ܔ
ண͑
ᚃ༶፩ӻ୕f
̬ΪᏐΌଢʷٙᅂᚤ
1.
൱jආɓӉٙ൱І͟ʷ̙੭ਗҦஔ௴อfίΌଢԶᏐᗡٙΥ̋ଉ
ɨdࠥЭආɹᗫٙሙᅄ̙৷ɨದପุٙ̈ɹᘩ
ن
ɢf
2.
ϗjίϗჯਹٙΥЪ̙ࠢՓΌଢ࿁̙ਗਿٙϗᘩ
ن
d͟ʮ
̡
ה
Փ֛ٙʔɓ
ߧ
˸ʿဍ
ݸ
̙Ъ
༨މ
ʮ̡ᒒٙԸ๕dପ͛ਿ
ڧ
႙ʿлᆗᔷ
Base Erosion and Profit Shifting, BEPS
dኬ
ߧ
ִ݁ϗٙ
ฦ̰˸ʿ͛ପ
ݺ
ਗᆑίࣖଟٙฦ̰fͦ͟
ۃ
ყॡᇍʊೌ
ج
̂ʱΪᏐ
ΌଢʷΆุۨ࿒ʿᅰЗ
ݺ
ਗdிϓ༨Άุ̙л͜ॡဍ
ݸ
ආБᒒd
ܔ
ᙄᏐࠠൖਿ
႙ڧ
ʿлᆗᔷٙਪᕚf
3.
௴อj͊Ըٙϓ
ڗ
ਗ਼൳Ա፠Ҧஔٙ௴อdШίΌଢʷ˚ᄣᒈැɨਗ਼ࠥЭ
ආБਿᓾӺٙႰΪΪ
މ
Ҧஔ̮๐ٙᓒһҞfΪϤϞ̀
ࠅ
ආБყ
ሜၾΥЪdϤ̮d౽ৌᛆٙͭ
ج
߰ίගॹ˶ɓ
ߧ
ɰึࠥЭҦஔᓒ
ٙ
ܓ
f
eഐႧ
ӊɛ
GDP
ٙϓ
ڗ
ᒱ݊ࢬ̙˕ৣ
ה
ᄣ̋ٙ˴
ࠅ
ᚨਗɢdШ
ږ
ፄΚዚ͵ᜑ
ͪϓ
ڗ
݊˓
ݬ
ʔ݊ͦٙdӊɛ
GDP
ٙʺdʔ್̀݊ɓ
ࡈ
һੰٙ
ڌ
ᅄdɰʔ˾
ࡈڌ
ɛ͛
ݺ
ۜሯٙҷഛfΪϤd
OECD
ܿอ
༩ܠ
ࠇ
d̈
136
