论文部分内容阅读
世界各国都在竭尽所能地阻止跨国企业在本国境内挣钱却不纳税,把数万亿的税金藏匿在开曼群岛等避税天堂。英国政府近来开展了一项研究,并表示已经找到办法,将优雅地向谷歌公司讨回其在英应纳的税款。不过专家认为,这很可能只是臆想,根本改变不了现状。据悉,在欧的很多跨国公司都采用了一种企业纳税筹划,即“爱尔兰荷兰三明治策略”——作为一种避税手法,主要是在两家爱尔兰子公司和一家荷兰子
Every country in the world is doing its utmost to stop multinational corporations from making money in their own countries without paying taxes and trilling trillions of taxes in such tax havens as the Cayman Islands. The British government recently conducted a study and said it has found a way to gracefully reclaim Google’s taxes it owes in the UK. However, experts believe that this is probably just a hypothetical, fundamental change can not be the status quo. It is reported that many multinational corporations in Europe have adopted a corporate tax planning, that is, “the Irish Dutch sandwich strategy” - as a tax avoidance method, mainly in the two Irish subsidiary and a Dutch son