第一种技巧是,他们将控股公司及资产所在地登记在避税天堂,然后把利润的大部分归到这些实体名下。第二种技巧是,他们采用一种“转移定价(transfer pricing)方法,即跨国公司各分部相互之间按照特定的价格进行跨境交易,以达到避税目的。两种方法可以结合起来使用,简单地讲,位于避税天堂的实体可以以很便宜的价格从同一个跨国公司设在其他地区的实体购买某种产品或服务,再高价将其卖出,从而实现离岸免税利润。英国子公司从处于避税天堂的实体高价采购产品或服务,再以同样的高价出售(比如卖给英国零售商),结果利润为零。像变戏法一样!一张巨大的税务账单就这么变没了。任何地方都没人能提供更为物美价廉的产品或服务。
Fortunately, a far better system is available: unitary tax. Instead of taxing multinationals according to the legal forms that their tax advisers conjure up, they are taxed according to the genuine economic substance of what they do and where they do it. Each firm submits to the tax authorities of each country where it does business a “Combined Report providing consolidated accounts for the whole global firm, ignoring all internal transfers. The report specifies the firm’s physical assets, workforce and sales and the overall profits are then divided up among jurisdictions according to a formula weighing these three factors. This system would benefit everyone, particularly developing countries.
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