观点税收

How we can make global companies pay their fair share of tax
如何改革国际税收体系?


牛津大学企业税收中心主任德弗罗:如果不改革国际税收体系,那么像苹果及其他公司这种大规模避税的做法就无法得到纠正。

Tim Cook, Apple’s chief executive, told Congress this week that “we pay all the taxes we owe, every dollar”. Yet his company apparently earns tens of billions of dollars on which it pays little or no tax. Faced with this apparent contradiction, and similar stories about other companies appearing almost daily, it is not surprising that the public has lost trust in the ability of governments to tax multinational companies’ profits.

苹果(Apple)首席执行官蒂姆•库克(Tim Cook)上周对美国国会表示,“该缴的税我们都缴了,一美元都不差”。然而,他掌管的企业显然有数百亿美元利润只缴纳了很少的税、或者一点税都没缴。面对这种明显的矛盾、以及其他企业的类似情况(几乎每天都能发现这种情况),难怪公众已不再相信政府有能力对跨国企业的利润征税。

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