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论文抄袭:苹果公司在爱尔兰有关纳税的辨论

苹果辩称,它有义务向爱尔兰纳税,但由于税率较低,它向成千上万的客户提供更便宜的产品。它将发展作为一种“进步的武器”来避税。在某种程度上,它能够提供价格合理的产品,因为它在爱尔兰享有较低的税单,这是所有利润转移的情况。政府试图在利润转移的情况下使税收问题合法化的努力是不正常的,并已引发了苹果(Apple)等问题。


论文抄袭 :苹果公司在爱尔兰有关纳税的辨论

如果一家公司不交税,将利润转移到国内以避免更高的税率,并将利润储存在低税率的国家(Goodwin, 2012),这就剥夺了这些国家的利润来源。爱尔兰正在剥夺欧盟和其他欧盟国家应有的资金,这些资金本应为国内发展提供财政支持。所有这三个实体的监管成本都是一个政策优先于其他实体的问题,一旦就这一点达成协议,这个问题就可以得到解决。现在的问题是,如果苹果公司同意支付税款,谁将首先支付?这个问题的答案将影响到数以百万计的消费者,他们可能不得不承受税负和昂贵的苹果产品。

论文抄袭 :苹果公司在爱尔兰有关纳税的辨论

Apple argues that it has been obliged to pay taxes to Ireland, but it supplies cheaper products to thousands of customers, as a result of low tax rates. It is using development as a ‘progressive weapon’ to ward off tax. In a way it is able to provide reasonably priced products, since it enjoys a low tax bill in Ireland, which is the case in all profit shifting cases . The governments’ attempt of legitimising the issue of tax in case of profit shifting is dysfunctional, and has given rise to such issues such as that of Apple.

论文抄袭 :苹果公司在爱尔兰有关纳税的辨论

If a company does not pay taxes and shifts profits to avoid higher tax rates at home and stashes the profits in low tax countries (Goodwin, 2012), it is depriving the countries of their where it is generating profits . Ireland is depriving EU and other EU nations of its rightful money, which supposedly can provide financial support for domestic development. The cost of regulation for all three entities is a question of which policies precedes the other, once it is agreed on this, the issue could be resolved. The question here is, if Apple ever agrees to pay the tax bill, who will it pay first? The answer will affect millions of customers who might have to bear the tax burden and costly Apple products.