国际货币基金组织(IMF)近日表示，如果卢森堡想在各国纷纷推出税收优惠政策之时依旧保有其投资吸引力的话，卢森堡的企业税税制可能会需要进一步改革。
IMF表示，经济合作与发展组织、20国集团和欧盟不断演变的国际税收透明度和反避税法规，以及欧盟委员会展开的国家援助调查，可能会降低卢森堡对于跨国公司的吸引力。然而，IMF认为，尽管国际上努力倡导"公平竞争"，但卢森堡因其"低税率、可预测的税收环境、以及有利于企业的管理条例"，将继续保持吸引力。
IMF建议卢森堡，扩大企业税税收基础，通过确保使特别税收制度和转移定价安排与国际和欧盟标准、规则相一致，并建议卢森堡政府根据税收中性原则降低法定税率。
欧盟委员会已经裁定，菲亚特确从卢森堡获得“不当的国家援助”，目前欧盟委员会正在调查在卢森堡和其他几家跨国公司的达成的税收裁定，这些跨国公司包括亚马逊、麦当劳。
IMF Recommends Lower, Broader Corporate Tax For Luxembourg
Further corporate tax reforms may be needed to Luxembourg's tax regime for foreign companies if it is to maintain its appeal while responding to international tax initiatives, the International Monetary Fund has said.
The IMF said that evolving international tax transparency and anti-tax avoidance rules at OECD/G20 and EU levels, and the European Commission's (EC's) state aid probes, may reduce the territory's attractiveness to international companies. Nevertheless, it said that despite international efforts to "level playing field," Luxembourg continues to be attractive due to its "low and predictable tax environment and business-friendly regulations."
The IMF recommended the country widen the corporate tax base, by ensuring that the special tax regimes and transfer pricing arrangements are aligned with international and EU standards and rules, and recommended that the Government look at lowering statutory rates in a revenue-neutral manner.
The EC has already ruled that Fiat received "improper state aid" from the country, and it is investigating the tax rulings also granted to several other multinationals in Luxembourg including Amazon and MacDonald's.
