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The offices of financial and legal institutions on the British island of Jersey OLI SCARFF/AFP/Getty Images

打击企业避税的更佳手段

发自纽约——在过去的几年中,“巴拿马文件”和“天堂文件”等一系列资料的曝光将全球化的黑暗软肋公诸于世,并激起了人们对全球各地避税者的愤怒谴责。一方面是普通劳动者别无选择只能交纳税款;另一方面跨国企业和富人花点小钱就能逃避税赋。

而当下这些企业避税方案的最令人震惊之处莫过于它们都是合法的。当跨国企业创建子公司时,这些实体都会被认为是法律上独立的。母公司可以再设置及其子公司之间的交易价格,从而将其利润归集于低税收国家而不是实际发生经济活动的地方。

这种“转移定价”体系导致各国争相降低企业税率。而随着美国将该税率从35%降到了21%,全球性的杀价竞争似乎有愈演愈烈之势。事实上印度,墨西哥,巴西和其他国家的政治家们已经呼吁本国实施减税以保持竞争力,吸引外国投资以及创造或保存就业机会。

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