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CAMBRIDGE – Son cada vez más las empresas estadounidenses que planean trasladar sus sedes a Europa. Estas «inversiones» reducirían su carga impositiva total, permitiéndoles escapar de las particularmente desfavorables normas fiscales corporativas de Estados Unidos. ¿Qué deben hacer entonces los responsables de las políticas estadounidenses?

El gobierno del presidente Barack Obama busca bloquear la inversión corporativa a través de medidas administrativas que tal vez no sean respaldadas en los tribunales estadounidenses. Sería mucho mejor desarrollar un plan legislativo bipartidario para eliminar directamente la tentación de trasladar las casas matrices corporativas. Un plan de ese tipo, si resultara atractivo para las corporaciones multinacionales estadounidenses, podría dar como resultado un desplazamiento en el empleo y la producción hacia Estados Unidos, y una mayor recaudación fiscal.

Según la ley actual, los beneficios corporativos en EE. UU. tributan una tasa del 35 %, la mayor entre los países de la OCDE, donde el promedio es del 25 %. Ese impuesto se paga tanto sobre los beneficios obtenidos en EE. UU. como sobre los repatriados, generados por las empresas estadounidenses en sus filiales en el extranjero.

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