爱尔兰财政法案纳入全球最低税方案：美国总部跨国企业获并行豁免安排
爱尔兰都柏林——爱尔兰政府10月19日（周一）宣布，配合10月预算案公布的2026年财政法案将把今年1月达成的全球最低税协议纳入爱尔兰法律，其中包括经合组织（OECD）成员国商定的并行（Side-by-Side）方案。
该方案设立新的安全港安排，把总部位于美国的跨国企业豁免出全球最低税的部分规则，同时扩大合资格税收优惠的范围，并按实际税率为部分企业降低合规负担。这套安排旨在保住15%全球最低企业税的整体协议：美国企业改按美国税务体系并行处理，而非叠加补足税。
爱尔兰长期以低企业税吸引跨国企业总部与业务落户，全球最低税的落地方式直接关系其招商竞争力。财政法案将按议会程序审议，相关条款预计随法案通过后生效。
Ireland's Finance Bill Adopts the Global Minimum Tax Package With a Side-by-Side Carve-Out for U.S.-Headquartered Multinationals
Dublin, Ireland — Ireland will incorporate January's landmark global minimum tax agreement into Irish law as part of its latest finance package, the government announced on Monday, October 19. The Finance Bill 2026, published following Ireland's October budget, includes the changes needed to adopt the Side-by-Side Package agreed among OECD member countries.
The package creates new safe harbours that carve U.S.-headquartered multinationals out of parts of the global minimum tax, expands qualifying tax incentives, and reduces compliance for some companies based on their effective tax rates. It was designed to preserve the agreement implementing the 15 percent global minimum corporate tax by letting U.S. groups be dealt with under their home system in parallel rather than through top-up taxes.
Ireland has long used low corporate taxes to attract multinational headquarters and operations, so the way the global minimum tax is implemented bears directly on its competitiveness for investment. The Finance Bill will now proceed through parliament, with the provisions expected to take effect once it is enacted.
来源：GSM·美国（原文链接）
图片来源：都柏林街景。图：Jean Housen，Wikimedia Commons，CC BY-SA 3.0。 / A street scene in Dublin. Photo by Jean Housen, via Wikimedia Commons, CC BY-SA 3.0.
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