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加拿大夏洛特顿论文代写 :利润转移

在入境外国直接投资的情况下,在德国发现转移利润的最有力证据。对于在美国设有在德国有盈利分支机构的每个母公司,可以看出,在美国增加10个百分点的税率时,德国的利润增加了一个百分点。这表明母公司增税可能导致他们采取措施降低居民收入,提高附属收入以节省税收。虽然估计的税务影响可能较小,但利润的转移对德国这样的高税国家的收入损失有着严重的影响。这表明当母公司所在国的税率几乎等于子公司所在国的税率时,将所有利润转移到母公司所在国的收益更高。就苹果来说,可以看到他们在中国生产廉价而丰富的劳动力的iPhone,但是在欧洲有一些很大的利润,所以他们把所有在美国以外的利润卖给了非 – 美国客户无须对非美国收入缴纳任何税款。在其他报道中,参议院委员会声称,苹果公司没有缴纳通过离岸收入产生的美国税收,数额惊人,达到了440亿美元。

加拿大夏洛特顿论文代写 :利润转移
利润转移到税收较低的国家已经存在了几十年,随着税收制度的复杂性的增加,企业也开始采取不同的方式来引进新的制度,并以不同的方式组织他们的组织结构,以帮助他们避免或从字面上不付税在所有。据报道,像惠普,微软,谷歌,苹果,星巴克和其他大型企业已经将利润转移到美国,如果税收在国内高,甚至在美国的收入进入非美国收入。

加拿大夏洛特顿论文代写 :利润转移

The strongest evidence of shifting profits is found in Germany in case of inbound FDI. For every parent company based in the US having a profitable subsidiary in Germany, it is seen that when there is a tax increase of 10 percentage point in the US, there is an increase in profits by half percentage point in Germany. This indicates that the tax increase in the parent company may lead them to adopt measures to reduce resident income and improve subsidiary income to save tax on it. While the estimated tax effect may be smaller, shifting of profits has serious implications on the revenue loss of a high tax country like Germany. It indicates that when the tax rate of the country where the parent company is located is almost equal to the tax rate of the country where its subsidiary is situated, it is more profitable to shift all profits to the country of parent company. In the case of Apple, it is seen that they manufacture iPhones in China which has cheap and abundant availability of labour, but sell it in Europe which has some significant margins, and thus they make all their profits outside of the US selling products to non-US customers making them non-liable to pay any tax on non-US income. In other reports, it was claimed by the Senate Committee that Apple skipped paying US taxes generated through off-shore income and the amount was an astonishing $44 billion.

加拿大夏洛特顿论文代写 :利润转移
Shifting of profits to countries with lower taxes has existed since decades and with the complexity increasing in the tax systems, there are also counter efforts by firms to introduce new regimes and structure their organisation in a different way which helps themto avoid or literally pay no tax at all. There are reports that companies like Hewlett Packard, Microsoft, Google, Apple, Starbucks and other large organizations have been shifting their profits to the US, not allowing offshore income to reach the US if the tax is high at home or sometime even turning US income into non-US income.