iTax─苹果公司的国际避税结构和双重不征税问题(下)  

iTax—Apple's International Tax Structure and the Double Non-Taxation Issue

作　　者：丁家辉 陈新[2] 

机构地区：[1]不详 [2]江苏省苏州工业园区国家税务局

出　　处：《国际税收》2015年第4期27-31,共5页International Taxation In China

摘　　要：（接上期）五、来源国对于iTax可能的回应如果美国继续通过体现在iTax结构中的税法来提升其跨国公司的竞争力，那么来源国可以采取什么措施予以回击呢？①这个问题复杂且难以回答。②OECD眼下在其BEPS项目中正在思索这些问题。问题的复杂性反映在项目的时间要求中：一般来说OECD计划至少需要两年时间针对问题提出解决方案。③详细分析双重不征税问题可能的解决办法，已超出了本文的讨论范围。本文接下来只对下列两个问题作出评论，因为这两个问题对于反BEPS法规的制定和执行能否取得成功．可能具有关键意义：The aim of this article is twofold. First, it analyses the international tax structure of Apple and investigates how it achieved the double non-taxation of US $44 billion. The analysis reveals that the US Government has knowingly facilitated the avoidance of foreign income tax by its multinational enterprises （MNEs）, thus creating double non-taxation. It also highlights the structural issues of domestic and international tax rules that enable the creation of double non-taxed income. Secondly, the article reviews the possible responses of both the residence and source countries to Apple＇s tax avoidance structure, and argues that two issues are important in the design of effective solutions to the problem. First, the application of the enterprise doctrine--under which a corporate group under the common control of a parent company is treated as one single entity--is more likely to produce effective measures to tackle MNEs＇ tax avoidance transactions. Secondly, the increase in transparency, in particular a properly designed country-by-country reporting regime, would be a much needed weapon for tax authorities which at present suffer from information asymmetry in the tax avoidance battle with MNEs.

关 键 词：征税问题 国际避税 苹果公司 结构 OECD 跨国公司 问题提出 竞争力 

分 类 号：F416.63[经济管理—产业经济] F811.4