Assignment First

加拿大会计学论文代写:公平税收政策问题

政府对税收平等和实施公平税收制度的首要关切需要解决悬而未决的问题,但它反而加剧了有关追溯性税收的其它意外紧张,而不是解决公平税收政策问题。欧盟(EU)和爱尔兰曾寻求为所有欧元区国家提供平等的机会,但这一利益似乎两极分化,只扩大到爱尔兰,而爱尔兰目前正寻求收回这一利益。同样,美国也在辩论是否引入更低的税率,将海外收入汇回国内用于发展,但在这么做的过程中,美国创造了大量的海外收入,以保持其在海外的地位,而不是从征税中获得好处,尽管税率较低。


加拿大会计学论文代写 :公平税收政策问题

欧盟的追溯性税收政策在这里受到了很大的质疑,它正在改写政策,并要求苹果缴纳税款。对苹果来说,监管的成本几乎是145亿美元,不包括其他跨国公司,如谷歌、微软、麦当劳等,这些公司积累了相当于数十亿美元的免税利润(2010年,2010年,欧盟成员国税收和税收改革的监控)。因此,爱尔兰和欧盟所寻求的监管,正在干扰苹果继续其业务运营,同时,美国对外国收入监管缺乏明确结论的做法,使其损失了大量应税收入。


加拿大会计学论文代写 :公平税收政策问题

Government’s primary concern of equalising taxes and enforcing a fair tax regime needs to resolve pending issues, but it has instead escalated other unexpected tension about retrospective taxes than resolving the issue of fair tax policy. EU, and Ireland had sought to provide equal opportunities to all Euro nations, but it seems as though the benefit is polarised and expanded only to Ireland, which it is now seeking to recall. Likewise, the US too is debating to introduce a lower tax rates to repatriate foreign income to be used for domestic development, but in doing so, it has created large amount of foreign income to remain foreign and not earn the benefit of taxing them, though at a lower rate.


加拿大会计学论文代写 :公平税收政策问题

There is a large play of EU’s retrospective tax policy under question here, which is rewriting the policy and demanding the tax amount from Apple. The cost of regulation is almost $14.5 billion for Apple, not counting other multinationals such as Google, Microsoft, McDonalds, etc., which have equivalent condition of accumulated untaxed profit of billions of dollars (Monitoring tax revenues and tax reforms in EU member states 2010, 2010). Thus, the regulation that Ireland and EU sought to seek is disturbing Apple to continue its business operations, and at the same time, US’s poor approach of coming to a definitive conclusion about foreign income regulations renders itself to lose large amounts of taxable income.