По дороге домой

Количество американских компаний, которые строят штаб-квартиры в Европе постоянно увеличивается. Эти так называемые «инверсии» приведут к сокращению общего налога для компаний, позволяя им вырваться из объятий неблагоприятных правил корпоративного налога в Соединенных Штатах. Что же следует делать американским политическим лидерам?

Администрация президента США Барака Обамы стремится блокировать корпоративную инверсию административными мерами, которые могут не удержаться в американских судах. Было бы гораздо лучше разработать двухпартийный законодательный план, направленный на устранение искушения переместить штаб-квартиру в первую очередь. Если такой план будет привлекательным для транснациональных корпораций США, то он может привести к сдвигу в сфере занятости и производства в США и высоким налоговым поступлениям.

Согласно действующему законодательству, корпоративная прибыль США подлежит 35% налогу - самый высокий показатель среди стран ОЭСР, где средний налог составляет 25%. Этот налог уплачивается по прибыли, полученной в США и по репатриированной прибыли, заработанной иностранными дочерними компаниями США.

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