José Antonio Ocampo, a former United Nations under-secretary-general, is Minister of Finance and Public Credit of Colombia, a professor at Columbia University, Chair of the UN Committee for Development Policy, and Chair of the Independent Commission for the Reform of International Corporate Taxation. He is the author of Resetting the International Monetary (Non)System (Oxford University Press, 2017) and co-author (with Luis Bértola) of The Economic Development of Latin America since Independence (Oxford University Press, 2012).
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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