国际税收制度实质上等于为跨国公司提供了巨大的补贴,使它们在税收方面胜出本土竞争对手一筹,而这个方面与真正的经济生产力毫无关系。跨国公司在它们开展业务的国家享受着由税收保障的种种好处——道路、受过教育的劳动者、可靠的法院——却由别人为这些好处买单。这种扭曲的现状损害了效率和生产力,腐蚀了市场的基础架构。
The world’s tax rules have not kept pace with profound changes in the global economy. Instead of treating multinationals as the integrated firms that they are, the rules seek to disaggregate them into collections of separate entities. This encourages firms to cut tax bills via two related types of hocus-pocus.
世界税收制度没能跟上全球经济深刻变化的步伐。相关制度没有按照实际情况把跨国公司看做完整的公司,而是将他们看成一系列单独实体的集合。这事实上鼓励了这些公司用两种相关的技巧来减少纳税。
First, they locate holding companies and assets (such as the company’s brand or other intellectual property rights) in tax havens, then attribute large profits to those entities. Second, they engage in “transfer pricing, where the parts of the multinational trade with each other across borders at prices designed to suit their tax objectives. These techniques can be combined so that, to put it crudely, a tax haven entity might buy a widget or service cheap from another part of the multinational elsewhere and sell it dear, realising untaxed profits offshore. The UK subsidiary buys it dear from the tax haven entity but then sells it on (to a UK retailer, say) at the same high price, realising no profits. Hey presto! A big tax bill disappears. Nobody, anywhere, produced a better widget or service.
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