Eswatini moves to ratify laws against tax avoidance by multinationals
史瓦帝尼推動批准打擊跨國企業避稅的法案
The Kingdom of Eswatini is taking bold steps to modernize its fiscal policy by cracking down on multinational tax avoidance.
史瓦帝尼王國正採取大膽措施以現代化其財政政策，藉此打擊跨國企業避稅行為。
A cornerstone of this initiative is the upcoming ratification of the Multilateral Convention (MLI), an international framework designed to prevent Base Erosion and Profit Shifting (BEPS).
該倡議的基石是即將批准的《多邊公約》(MLI)，這是一項旨在防止「稅基侵蝕與利潤移轉」(BEPS)的國際框架。
Complementing this, the Income Tax (Amendment) Act of 2023 introduced crucial domestic changes, including strict transfer pricing rules and limits on interest deductions to prevent profit stripping through debt.
為補充上述內容，2023年的《所得稅(修正)法案》引進了關鍵的國內變革，包括嚴格的移轉訂價規則，並限制利息扣除額，以防止透過債務進行利潤剝離。
As a member of the OECD/G20 Inclusive Framework, Eswatini is aligning itself with global standards.
作為經合組織與G20包容性框架的成員，史瓦帝尼正與全球標準接軌。
The success of these reforms now hinges on the enforcement capacity of the Eswatini Revenue Service to monitor complex cross-border financial flows effectively, marking a vital move toward reclaiming the nation's fiscal space.
這些改革的成敗現在取決於史瓦帝尼稅務局對監控複雜跨境資金流動的執法能力，這標誌著朝著收復國家財政空間邁出了至關重要的一步。
