词条 | Base erosion and profit shifting (OECD project) |
释义 |
|width=19em|border=1px|align=right|bgcolor=#c6dbf7|qalign=left |quote = "It is hard to imagine any business, under the current [Irish] IP regime, which could not generate substantial intangible assets under Irish GAAP that would be eligible for relief under [the Irish] capital allowances [for intangible assets scheme]." "This puts the attractive 2.5% Irish IP-tax rate within reach of almost any global business that relocates to Ireland." |salign=left |source=KPMG, "Intellectual Property Tax", 4 December 2017[1] }}{{quote box |width=19em|border=1px|align=right|bgcolor=#c6dbf7|qalign=left |quote = Of the wider tax environment, O’Rourke thinks the OECD base-erosion and profit-shifting (BEPS) process is “very good” for Ireland. “If BEPS sees itself to a conclusion, it will be good for Ireland.” |salign=left |source=Feargal O'Rourke CEO PwC (Ireland) "Architect" of the double Irish[2][3] Irish Times, 2015[4] }} The OECD G20 Base Erosion and Profit Shifting Project (or BEPS Project) is an OECD/G20 project to set up an international framework to combat tax avoidance by multinational enterprises ("MNEs") using base erosion and profit shifting tools.[5] The project, led by the OECD's Committee on Fiscal Affairs, began in 2013 with OECD and G20 countries, in a context of financial crisis and tax affairs (e.g. Offshore Leaks).[6] Currently, after the BEPS report has been delivered in 2015, the project is now in its implementation phase, 116 countries are involved, including a majority of developing countries.[7][8] During two years, the package was developed by participating members on an equal footing, as well as widespread consultations with jurisdictions and stakeholders, including business, academics and civil society. And since 2016, the OECD/G20 Inclusive Framework on BEPS provides for its 116 members a platform to work on an equal footing to tackle BEPS, including through peer review of the BEPS minimum standards, and monitoring of implementation of the BEPS package as a whole. The BEPS project looks to develop multilateral dialogue and could be achieved thanks to a successful international cooperation, unavoidable when it comes to such a domestic and sovereign topic.[9][10] It is one of the instances of the OECD that involves developing countries in its process.[11] The European Commission and the US have unilaterally[12] taken actions in 2017-2018 that implement several key measures of the BEPS project, even going beyond in some cases. ContentProject AimThe aim of the project is to mitigate tax code loopholes and country-to-country inconsistencies so that corporations cannot shift profits from a country with a high corporate tax rate to countries with a low tax rate. The practice - in particular double non-taxation - is usually legal but often involves complex maneuvers within tax law. BEPS is costly for all parties involved, save the firm. The citizens’ trust in tax systems can be harmed by widespread tax avoidance practices, which puts at stake fiscal consent a concept at the core of modern democracies ; it is also a loss of revenues for the State. A conservative estimate has annual tax revenue losses between 100 and US$240 billion (i.e. 4-10% of global revenues from corporate income tax) due to profit shifting around the globe.[6] A study by the Tax Justice Network estimated that around US$660 billion of corporate profits were shifted in 2012.[13] In developed countries like those comprising the OECD, BEPS undermines the integrity of tax systems. In developing countries, where there is heavy reliance on corporate taxes, revenues are trimmed, leaving states underfunded and underinvested.[14] Furthermore, the project serves as an alternative to the deterioration of international tax norms. The project's Action Plan states that a failure to address BEPS would spawn “the emergence of competing sets of international standards, and the replacement of the current consensus-based framework by unilateral measures, which could lead to global tax chaos marked by the massive re-emergence of double taxation.[14] In this respect, the BEPS project serves as an example of cooperation in game theory. The project prevents both double taxation and double non-taxation, as well as countries undercutting others by lowering tax rates to attract business. Countries cooperating yields a better outcome than non-cooperation. Inclusive FrameworkIn October 2015, after two years of negotiations and development, a 15-point Action Plan was announced by the OECD and G20 to address BEPS.[6] The Inclusive Framework was established in 2016, it was deemed necessary that for an effective international tax framework, developing countries must be involved.[15] To gain membership, non-OECD/G20 countries must commit to the BEPS package, a plan to “equip government with domestic and international instruments to address tax avoidance, ensuring that profits are taxed where economic activities generating the profits are performed and where value is created.”[16] All countries in the framework work on equal footing to implement the BEPS package. The package consists of 15 action plans that provide tax standards in exchange for a membership fee (discounted for developing countries). As of May 2018, 116 countries had signed on to the project.[17] BEPS AchievementsDuring its ongoing implementation and as of July 2018, the BEPS project of the OECD allowed to achieve the following realisations :
BEPS ExamplesA spate of BEPS scandals in the past decade has served as an impetus for the OECD's action. The largest firms are often U.S. multinationals avoiding the high (35%) worldwide corporate tax rate in the United States. However BEPS tools (and structuring) are also increasingly used in money laundering/regulatory avoidance. The following are prominent examples of the leading BEPS tools in operation today: {{ordered list|type=lower-roman| Double Irish is a BEPS scheme used by U.S. corporations in Ireland (incl. Apple,[19][20][21][22] Google[23][24] and Facebook[25][26][27][28]),[29] to shield non-U.S. income from the pre TCJA U.S. worldwide 35% tax system,[30][31] and almost all Irish taxes.[32] As the BEPS scheme used to build offshore reserves of $1 trillion,[33][34] it is the largest tax avoidance structure in history.[35] |Single malt is another BEPS tax scheme designed to replicate the double Irish, which is impossible after 2020.[36][37] It relies on specific wording in bi-lateral Irish tax treaties (particularly with Malta and the United Arab Emirates) to re-create the double Irish system and its effective tax rate of <1%. Single malt is used by Microsoft and Allergan in Ireland.[38][39] |Capital allowances for intangible assets is Ireland's long-term replacement for double Irish and single malt. It delivers an effective tax rate of 0-3%. When Apple, the largest user of BEPS tools globally, restructured its controversial double Irish subsidiary in 2015 (as agreed with the EU Commission), it chose the capital allowances for intangible assets scheme.[40][41] Accenture used it in 2009.[42] |Corporate tax inversions are the original BEPS tools. Despite most activity being in the U.S., Caterpillar shifted profits to Switzerland, where its effective tax rate was 4-6%, saving $2.4 billion from 2002-2012.[43] By combining the capital allowances for intangible assets scheme with an Irish corporate tax inversion, Ireland has become the leading destination for U.S. firms.[44] |Securitization SPVs are an emerging new BEPS tool. Structures such as the Section 110 SPV are being used to create more advanced artificial loan structures, which are harder to understand and prevent, for BEPS-type activities (including money laundering/regulatory avoidance purposes). There has been a material uplift in Section 110 SPVs by sanctioned Russian financial institutions. }} StructureThe BEPS project consists of 15 action plans with 4 minimum standards, agreed to by all participating countries who have committed to consistent implementation. Some measures can be used immediately, others require renegotiating bilateral tax treaties.[45] Action 1: Address the Digital Economy
Other initiativesIn 2017-2018, both the U.S. and the European Commission decided to depart from the OECD BEPS process and timetable, and launch their own anti-BEPS tax regimes:
The departure of the U.S. and EU Commission from the OECD BEPS project is attributed to frustrations with the rise in intellectual property (or IP), as a key BEPS tool to create intangible assets, which are then turned into royalty payment BEPS schemes (double Irish), and/or capital allowance BEPS schemes (capital allowances for intangibles). In contrast, the OECD has spent decades developing intellectual property as a legal and a GAAP accounting concept.[59] Ireland, who has some of the most advanced IP-based BEPS tools in the world,[60] and have the first OECD-approved IP-box,[61] has been a supporter of the OECD BEPS project (see Feargal O'Rourke quote).[62] Ireland's capital allowances for intangibles scheme was the BEPS structure to secure it as an ultra-low tax (i.e. 0-3% in perpuity) location for U.S. multinationals, that is in full compliance with all OECD guidelines, and the OECD BEPS project.[63][64] However, the U.S. and EU's new tax regimes deliberately "override" these IP-based BEPS tools.[65][66][54][55][56] Ireland has opened a new line of Debt-based BEPS tools which use securitization vehicles to create advanced artificial loan structures that are hard to understand and track in the $10 trillion global securitisation sector[67] (the securitization orphan structure approach also hides their ownership). Main tool is the Section 110 SPV. See also
References1. ^{{Cite web|title=Intellectual Property Tax|url=https://www.kpmgpublications.ie/publication/intellectual-property-tax/|publisher=KPMG|date=4 December 2017}} {{Globalization}}2. ^{{cite web|url=https://www.bloomberg.com/news/articles/2013-10-28/man-making-ireland-tax-avoidance-hub-globally-proves-local-hero| title=Man Making Ireland Tax Avoidance Hub Proves Local Hero | publisher=Bloomberg News|date=28 October 2013}} 3. ^{{cite web|url=https://www.independent.ie/business/irish/controversial-tax-strategies-brainchild-of-orourkes-son-29721835.html| title=Controversial tax strategies brainchild of O'Rourke's son| publisher=Irish Independent|date=3 November 2013}} 4. ^{{cite web|url=https://www.irishtimes.com/business/financial-services/scion-of-a-prominent-political-dynasty-who-gave-his-vote-to-accountancy-1.2203820?mode=sample&auth-failed=1&pw-origin=https%3A%2F%2Fwww.irishtimes.com%2Fbusiness%2Ffinancial-services%2Fscion-of-a-prominent-political-dynasty-who-gave-his-vote-to-accountancy-1.2203820| title=Scion of a prominent political dynasty who gave his vote to accountancy| publisher=Irish Times|date=8 May 2015}} 5. ^{{Cite web|url=http://www.oecd.org/tax/beps/|title=Base erosion and profit shifting - OECD|website=www.oecd.org|access-date=2017-05-22}} 6. ^1 2 {{cite web|title=BEPS Project Background Brief|url=http://www.oecd.org/tax/beps/background-brief-inclusive-framework-for-beps-implementation.pdf|publisher=OECD|date=January 2017}} 7. ^{{cite web|title=About BEPS and the inclusive framework - OECD|url=http://www.oecd.org/tax/beps/beps-about.htm|website=www.oecd.org}} 8. ^{{cite web|title=Inclusive Framework of BEPS members|url=http://www.oecd.org/tax/beps/inclusive-framework-on-beps-composition.pdf|website=www.oecd.org}} 9. ^{{cite web|title=Rethinking sovereignty in international fiscal policy|url=https://www.cambridge.org/core/journals/review-of-international-studies/article/rethinking-sovereignty-in-international-fiscal-policy/37DD1ED24775BF33076B610A0E171B11|author=Peter Dietsch|access-date=2018-07-25}} 10. ^{{cite web|title=BEPS: An Interim Evaluation|url=https://www.ibfd.org/sites/ibfd.org/files/content/pdf/WTJ-Free-Article-March-2015-Newsletter.pdf|publisher=World Tax Journal}} 11. ^{{cite web|url=http://www.mfa.gov.tr/the-oecd_s-new-role-as-a-global-institution-.tr.mfa|title=The OECD´s New Role as a Global Institution|website=www.mfa.gov.tr|access-date=2018-07-25}} 12. ^{{cite web|url=https://www.aei.org/publication/the-us-counterpunch-to-the-oecd-beps-project/|title=The US counterpunch to the OECD BEPS Project|website=aei.org|access-date=2018-07-25}} 13. ^{{cite web|title=The scale of Base Erosion and Profit Shifting (BEPS) - Tax Justice Network|url=http://www.taxjustice.net/scalebeps/|website=Tax Justice Network}} 14. ^1 2 3 4 5 6 {{cite web|title=BEPS Action Plan|url=https://www.oecd.org/ctp/BEPSActionPlan.pdf|website=oecd.org}} 15. ^{{cite web|title=Inclusive Framework Flyer|url=http://www.oecd.org/tax/flyer-implementing-the-beps-package-building-an-inclusive-framework.pdf|website=www.oecd.org}} 16. ^{{cite web|title=BEPS Actions - OECD|url=http://www.oecd.org/tax/beps/beps-actions.htm|website=www.oecd.org}} 17. ^{{cite web|title=Inclusive Framework on BEPS Composition|url=http://www.oecd.org/tax/beps/inclusive-framework-on-beps-composition.pdf|website=oecd.org}} 18. ^1 2 3 4 {{cite web|title=G20 Report to Ministers 2018|url=http://www.oecd.org/ctp/oecd-secretary-general-tax-report-g20-finance-ministers-july-2018.pdf|website=oecd.org}} 19. ^{{cite web|url=https://www.bloomberg.com/news/articles/2016-09-01/pinning-down-apple-s-alleged-0-005-tax-rate-mission-impossible|title=Pinning Down Apple’s Alleged 0.005% Tax Rate Is Nearly Impossible|date=1 September 2016}} 20. ^{{cite news |authorlink1=Charles Duhigg | first1=Charles | last1=Duhigg|first2=David | last2=Kocieniewski |coauthors= |title=How Apple Sidesteps Billions in Global Taxes |url=https://www.nytimes.com/2012/04/29/business/apples-tax-strategy-aims-at-low-tax-states-and-nations.html |quote=In the late 1980s, Apple was among the pioneers in creating a tax structure – known as the Double Irish – that allowed the company to move profits into tax havens around the world ... |newspaper=New York Times |date=28 April 2012 |accessdate=22 March 2018 }} 21. ^{{cite web|title=Senate Probe Finds Apple Used Unusual Tax Structure to Avoid Taxes|url=https://www.cnbc.com/id/100751799 |publisher=Reuters |accessdate=20 May 2013}} 22. ^{{cite web|url=https://www.nytimes.com/2017/11/06/world/apple-taxes-jersey.html|title=After a Tax Crackdown, Apple Found a New Shelter for Its Profits|publisher=New York Times|date=6 November 2017}} 23. ^{{cite web|url=https://www.irishtimes.com/business/economy/double-irish-and-dutch-sandwich-saved-google-3-7bn-in-tax-in-2016-1.3343205 | title=‘Double Irish’ and ‘Dutch Sandwich’ saved Google $3.7bn in tax in 2016| publisher=Irish Times| date=2 January 2018}} 24. ^{{cite web|url=https://www.bloomberg.com/news/articles/2018-01-02/google-s-dutch-sandwich-shielded-16-billion-euros-from-tax | title=Google’s ‘Dutch Sandwich’ Shielded 16 Billion Euros From Tax| publisher=Bloomberg| date=2 January 2018}} 25. ^{{cite web|url=https://www.ft.com/content/ca64f938-5dc0-11e3-95bd-00144feabdc0|title=‘Double Irish’ limits Facebook’s tax bill to €1.9m in Ireland|publisher=Financial Times|date=5 December 2013}} 26. ^{{cite web|url=https://www.independent.ie/business/technology/facebook-paid-just-30m-tax-in-ireland-despite-earning-12bn-36362527.html|title=Facebook paid just €30m tax in Ireland despite earning €12bn|publisher=Irish Indepdenent|date=29 November 2017}} 27. ^{{cite web|url=https://www.irishexaminer.com/breakingnews/business/facebook-ireland-pays-tax-of-just-30m-on-126bn-816238.html|title=Facebook Ireland pays tax of just €30m on €12.6bn|publisher=Irish Examiner|date=29 November 2017}} 28. ^{{cite web|url=https://www.independent.ie/business/irish/oracle-paid-just-11m-tax-on-irish-turnover-of-7bn-30223532.html|title=Oracle paid just €11m tax on Irish turnover of €7bn|publisher=Irish Independent|date=28 April 2014}} 29. ^{{cite web|url=https://www.bloomberg.com/graphics/infographics/u-s-profits-in-ireland-pile-up.html|title=Ireland: Where Profits Pile Up, Helping Multinationals Keep Taxes Low| publisher=Bloomberg|date=2014}} 30. ^{{cite web|url=https://www.economist.com/news/leaders/21608751-restricting-companies-moving-abroad-no-substitute-corporate-tax-reform-how-stop|title=How to stop the inversion perversion|work=The Economist|date=26 July 2014}} 31. ^{{Cite web|title = A Territorial Tax System Would Create Jobs and Raise Wages for U.S. Workers|url = https://www.heritage.org/taxes/report/territorial-tax-system-would-create-jobs-and-raise-wages-us-workers|publisher = The Heritage Foundation|date = 12 September 2013}} 32. ^{{cite web|url=https://www.ft.com/content/f7a2b958-4fc8-11e4-908e-00144feab7de | title=What is the Double Irish | publisher=Financial Times | date=9 October 2014}} 33. ^{{cite web|url=https://www.mckinsey.com/business-functions/strategy-and-corporate-finance/our-insights/the-real-story-behind-us-companies-off-shore-cash-reserves| title=The real story behind US companies’ offshore cash reserves | publisher=McKinsey & Company|date=June 2017}} 34. ^{{cite web|url=https://www.theguardian.com/business/2016/may/20/us-corporate-giants-hoarding-over-a-trillion-dollars-apple-microsoft-google| title=US corporate giants hoarding more than a trillion dollars | publisher=The Guardian | date=20 May 2016}} 35. ^{{cite web|url=http://time.com/4472500/apple-eu-irish-tax-bill/|title=Apple vs the EU is the biggest tax battle in history | publisher=Time Magazine|date=30 August 2016}} 36. ^{{Cite web|title = Multinationals replacing 'Double Irish' with new tax avoidance scheme|url = https://www.independent.ie/business/irish/new-loophole-to-replace-the-double-irish-tax-strategy-30728951.html|publisher=The Irish Independent|date=9 November 2014}} 37. ^{{Cite web|title = Death of the "Double Irish Dutch Sandwich"? Not so Fast.|url = https://www.taxeswithoutbordersblog.com/2014/10/death-of-the-double-irish-dutch-sandwich-not-so-fast/|publisher=Taxes Without Borders|date=23 October 2014}} 38. ^{{Cite web|title = ‘Impossible’ structures: tax outcomes overlooked by the 2015 tax Spillover analysis|url = https://www.christianaid.ie/sites/default/files/2018-02/impossible-structures-tax-report.pdf|publisher=Christian Aid|date=November 2017}} 39. ^{{Cite web|title = Multinationals replacing 'Double Irish' with new tax avoidance scheme|url = https://www.rte.ie/news/business/2017/1114/919979-multinationals-using-new-arrangement-to-reduce-tax-bill/|website = RTE News|date = 14 November 2017}} 40. ^{{cite web|url=http://economic-incentives.blogspot.ie/2018/01/what-apple-did-next.html|title=What Apple did next|publisher=Seamus Coffey, University College Cork|date=24 January 2014}} 41. ^{{cite web|url=https://www.cfr.org/blog/tax-avoidance-and-irish-balance-payments|title=Tax Avoidance and the Irish Balance of Payments|publisher=Council on Foreign Relations|date=25 April 2018}} 42. ^{{cite web|url=https://www.irishexaminer.com/business/firm-gets-tax-relief-on-7bn-rights-211760.html|title=Firm gets tax relief on $7bn rights: Accenture| publisher=Irish Examiner|date=24 January 2012}} 43. ^{{cite web|last1=United States Senate|title=Caterpillar's Offshore Tax Strategy|url=https://www.hsgac.senate.gov/download/report-caterpillars-offshore-tax-strategy-april-1-2014|website=senate.gov}} 44. ^{{cite web|url=https://www.bloomberg.com/graphics/tax-inversion-tracker/|title=Tracking Tax Runaways|publisher=Bloomberg News|date=1 March 2017}} 45. ^{{cite web|title=BEPS - Frequently Asked Questions - OECD|url=http://www.oecd.org/ctp/beps-frequentlyaskedquestions.htm#package|website=www.oecd.org}} 46. ^1 2 {{cite web|title=BEPS Action Plan in a nutshell|url=https://assets.kpmg.com/content/dam/kpmg/pdf/2015/11/october-beps-2015-in-a-nutshell.pdf|website=KPMG}} 47. ^{{cite web|title=Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2016 Update - Inclusive Framework on BEPS - OECD|url=http://www.oecd.org/tax/beps/limiting-base-erosion-involving-interest-deductions-and-other-financial-payments-action-4-2016-update-9789264268333-en.htm|website=www.oecd.org}} 48. ^{{cite web|title=Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance, Action 5 - 2015 Final Report - OECD|url=http://www.oecd.org/tax/countering-harmful-tax-practices-more-effectively-taking-into-account-transparency-and-substance-action-5-2015-final-report-9789264241190-en.htm|website=www.oecd.org}} 49. ^{{cite web|title=Preventing the Granting of Treaty Benefits in Inappropriate Circumstances, Action 6 - 2015 Final Report - OECD|url=http://www.oecd.org/tax/preventing-the-granting-of-treaty-benefits-in-inappropriate-circumstances-action-6-2015-final-report-9789264241695-en.htm|website=www.oecd.org}} 50. ^{{cite web|title=Preventing the Artificial Avoidance of Permanent Establishment Status, Action 7 - 2015 Final Report - OECD|url=http://www.oecd.org/tax/preventing-the-artificial-avoidance-of-permanent-establishment-status-action-7-2015-final-report-9789264241220-en.htm|website=www.oecd.org}} 51. ^{{cite web|title=Aligning Transfer Pricing Outcomes with Value Creation, Actions 8-10 - 2015 Final Reports - OECD|url=http://www.oecd.org/tax/aligning-transfer-pricing-outcomes-with-value-creation-actions-8-10-2015-final-reports-9789264241244-en.htm|website=www.oecd.org}} 52. ^{{cite web|title=Measuring and Monitoring BEPS, Action 11 - 2015 Final Report - OECD|url=http://www.oecd.org/tax/measuring-and-monitoring-beps-action-11-2015-final-report-9789264241343-en.htm|website=www.oecd.org}} 53. ^{{Cite web|title = A Hybrid Approach: The Treatment of Foreign Profits under the Tax Cuts and Jobs Act|url=https://taxfoundation.org/treatment-foreign-profits-tax-cuts-jobs-act/|website=Tax Foundation|date = 3 May 2018}} 54. ^1 {{cite web|url=https://www.irishtimes.com/business/economy/trump-s-us-tax-reform-a-significant-challenge-for-ireland-1.3310866|title=Trump’s US tax reform a significant challenge for Ireland|publisher=Irish Times|date=30 November 2017}} 55. ^1 {{cite web|url=https://www.irishtimes.com/business/donald-trump-singles-out-ireland-in-tax-speech-1.3310149?mode=sample&auth-failed=1&pw-origin=https%3A%2F%2Fwww.irishtimes.com%2Fbusiness%2Fdonald-trump-singles-out-ireland-in-tax-speech-1.3310149|title=Donald Trump singles out Ireland in tax speech|publisher=Irish Times|date=29 November 2017}} 56. ^1 {{cite web|url=https://www.irishtimes.com/business/economy/why-ireland-faces-a-fight-on-the-corporate-tax-front-1.3426080|title=Why Ireland faces a fight on the corporate tax front|publisher=Irish Times|date=14 March 2018}} 57. ^{{cite web|url=https://www.independent.ie/business/irish/eu-digital-levy-could-hit-tech-fdi-and-tax-revenue-here-36725944.html|title=EU digital levy could hit tech FDI and tax revenue here|publisher=Irish Independent|date=21 March 2018}} 58. ^{{cite web|url=http://www.thejournal.ie/eu-digital-tax-ireland-2-2-3918628-Mar2018/|title=What the EU's new taxes on the tech giants mean - and how they would hurt Ireland|publisher=thejournal.ie|date=24 March 2018}} 59. ^{{cite web|url=https://www.taxjustice.net/2017/09/11/new-un-tax-handbook-sets-lower-income-countries-oecd-beps/|title=New UN tax handbook: Lower-income countries vs OECD BEPS failure|publisher=Tax Justice Network| date=11 September 2017}} 60. ^{{Cite web|title = Ireland as a Location for Your Intellectual Property Trading Company|url = http://www.arthurcox.com/wp-content/uploads/2015/04/Arthur-Cox-Ireland-as-a-location-for-your-IP-Trading-Company-April-20152.pdf|publisher=Arthur Cox Law|date=April 2015}} 61. ^{{cite web|url = https://www.independent.ie/business/budget/budget-2016-do-you-know-what-the-knowledge-box-is-31576795.html|title=Do you know what the Knowledge Box is?|publisher=Irish Indepdendant|date=9 October 2015}} 62. ^{{cite web|url=https://www.scribd.com/document/377485537/Maples-and-Calder-Ireland-Intellectual-Property-2018|title=Maples and Calder Irish Intellectual Property Tax Regime - 2.5% Effective Tax| publisher=Maples and Calder Law Firm|date=February 2018}} 63. ^{{Cite web|title = Ireland as a Location for Your Intellectual Property Trading Company|url = http://www.arthurcox.com/wp-content/uploads/2015/04/Arthur-Cox-Ireland-as-a-location-for-your-IP-Trading-Company-April-20152.pdf|publisher=Arthur Cox Law|date=April 2015}} 64. ^{{cite web|url=https://www.mhc.ie/latest/e-zines/world-ip-day-2014/P1|title=World IP Day: IRELAND'S 2.5% IP Tax Rate (Section 4.1.1)|publisher=Mason Hayes and Curran|date=April 2013}} 65. ^{{cite web|url=https://taxfoundation.org/inversions-new-tax-law/| title=Inversions under the New Tax Law: Carrot and Stick|publisher=Tax Foundation|date=13 March 2018}} 66. ^{{cite web|url=https://www.independent.ie/business/brexit/shakeup-of-eu-tax-rules-a-more-serious-threat-to-ireland-than-brexit-36130545.html |title=Shake-up of EU tax rules a 'more serious threat' to Ireland than Brexit | publisher=Irish Independent | date=14 September 2017}} 67. ^{{cite web|url=https://www.morganstanley.com/im/publication/insights/investment-insights/ii_overviewofglobalsecuritizedassets_en.pdf|title=Global Securitisation Market|publisher=Morgan Stanley|date=2017}} 5 : OECD|International taxation|Corporate tax avoidance|Tax avoidance|Global issues |
随便看 |
|
开放百科全书收录14589846条英语、德语、日语等多语种百科知识,基本涵盖了大多数领域的百科知识,是一部内容自由、开放的电子版国际百科全书。