從蘋果到輝瑞：跨國(guó)企業(yè)如何利用愛爾蘭避稅

 
A range of U.S. businesses store intellectual property in Ireland due to a favorable business environment built on low corporate taxes. Examples are common in the technology and pharmaceutical industries. In recent years, a global push to establish minimum corporate tax rates led Ireland to revise its codes. But loopholes remain, urging officials in the U.S. to re-examine this long-standing relationship.
 
多家美國(guó)企業(yè)因愛爾蘭優(yōu)惠的商業(yè)環(huán)境（低企業(yè)所得稅率）將知識(shí)產(chǎn)權(quán)資產(chǎn)存放于該國(guó)，科技與制藥行業(yè)尤為常見。近年來，雖然全球推行企業(yè)最低稅率促使愛爾蘭修改稅法，但漏洞猶存，迫使美國(guó)官員重新審視這一長(zhǎng)期存在的稅收關(guān)系。
 
 
@chontaelu
The video emphasises parts of the Irish tax code that are no longer in place. The 'Double Irish' was abolished in 2015.
These multinational companies employ thousands of highly qualified people in Ireland who cost 30-50% lower than similarly qualified people in the US.
 
這段視頻強(qiáng)調(diào)了愛爾蘭稅法中一些早已不復(fù)存在的條款，“雙重愛爾蘭”機(jī)制在2015年就被廢除了。
這些跨國(guó)公司在愛爾蘭雇傭了成千上萬(wàn)高素質(zhì)的員工，其人力成本比美國(guó)同等資歷的人員低30%到50%。
 
@Mrrane-d7r
Salary differences aren't the reason. I used to work at one of the American IT companies mentioned. The office was full of expats, each supporting their home markets. I was part of a team of five Swedes, all working with Swedish clients like banks and municipalities (sales and technical support). The role wouldn’t go to an American unless they spoke fluent Swedish, understood the local business climate, and were willing to cope with the time difference (living in Alaska would be horrible :P). The location also makes sense since the servers are in the EU, ensuring GDPR compliance. The rest of the EU is somewhat getting screwed, since the company funnels all its cloud service revenue through Ireland. But that’s how it is. The people were nice, and the Guinness was good. Hope that helps.
 
薪資差異并不是原因。我曾在視頻中提到的其中一家美國(guó)IT公司工作過。那家公司幾乎全是外派人員，每個(gè)人都在支持自己的本國(guó)市場(chǎng)。我所在的小組有五名瑞典人，我們的客戶都是瑞典的銀行和市政機(jī)構(gòu)（負(fù)責(zé)銷售和技術(shù)支持）。除非一個(gè)美國(guó)人能說一口流利的瑞典語(yǔ)，了解當(dāng)?shù)氐纳虡I(yè)環(huán)境，還愿意接受時(shí)差的影響（比如生活在阿拉斯加，那簡(jiǎn)直是折磨），否則這個(gè)崗位根本不會(huì)分配給他們。這個(gè)選址也有其合理性——服務(wù)器設(shè)在歐盟，有助于遵守GDPR（歐盟通用數(shù)據(jù)保護(hù)條例）。歐盟其他國(guó)家多少有點(diǎn)吃虧，因?yàn)檫@家公司把所有的云服務(wù)收入都集中在愛爾蘭結(jié)算。但事情就是這樣。那邊的人很好，吉尼斯啤酒也很棒。希望這些解釋有所幫助。
 
@mroctober3657
Ireland is literally the most educated country in the world with over 52% of it's working population holding a bachelor's degree or higher.
 
愛爾蘭實(shí)際上是全世界受教育程度最高的國(guó)家之一，他們有超過52%的勞動(dòng)人口擁有學(xué)士學(xué)位或更高學(xué)歷。
 
@dave3gan
How dare small nations pursue tax policies that work for them rather than for the big economies who would give tax breaks to billionaires
 
小國(guó)竟敢推行對(duì)自己有利的稅收政策，而不是替那些給億萬(wàn)富翁減稅的大國(guó)服務(wù)，真是膽大包天。
 
@gabrielfinneran3611
Well in fairness, it’s not a tax haven if a large percentage of the population are employed by the company in that country
 
說句公道話，如果一家公司的業(yè)務(wù)在當(dāng)?shù)毓蛡蛄舜罅繂T工，那就不能說這個(gè)國(guó)家是“避稅天堂”。
 
@a.n.d.r.e.a
The wages are much lower here compared to America so it’s cheaper labor for them
 
這里的工資比美國(guó)低得多，對(duì)企業(yè)來說就是更便宜的勞動(dòng)力。
 
@zoso7889
@a.n.d.r.e.a Ireland has one of the highest average salaries in Europe
 
愛爾蘭的平均薪資在歐洲是名列前茅的。
 
@caezar55
We're talking about 15bn in tax revenue at most. This fixes the 2.1 trillion US deficit how? The money saved by the multinationals created lots of r&d and other jobs in the US and boosts stock prices making Americans richer. Its a win win.
 
我們討論的最多也就150億美元的稅收，這怎么可能解決21萬(wàn)億美元的美國(guó)赤字？跨國(guó)公司節(jié)省下來的資金在美國(guó)創(chuàng)造了大量的研發(fā)和其他工作崗位，同時(shí)還推高了股價(jià)，讓美國(guó)人變得更富有。這是雙贏。
 
@finkomsky
It’s not all about Taxes
Ireland is a great hub for US companies to access the European markets
Highly educated, English speaking, had the infrastructure in place and incentives for pharmaceutical companies to setup manufacturing, access to multi lingual labour force
Ireland has been key in helping US companies expand their operations and grow market share in international markets
 
這并不完全與稅收有關(guān)。
愛爾蘭是美國(guó)公司進(jìn)入歐洲市場(chǎng)的重要樞紐，具備高素質(zhì)的勞動(dòng)力，英語(yǔ)為母語(yǔ)，基礎(chǔ)設(shè)施完善，同時(shí)為制藥公司設(shè)廠提供了激勵(lì)措施，并且擁有多語(yǔ)種的人才資源。
愛爾蘭在幫助美國(guó)企業(yè)拓展運(yùn)營(yíng)、擴(kuò)大國(guó)際市場(chǎng)份額方面發(fā)揮了關(guān)鍵作用。
 
@ppj2047
Ireland has broke no EU corporate laws. US corporations continue to break them. US corps need to adhere to EU law to continue to avail of opportunities in the EU. EU corp tax is currently standardised at 15% across the EU.
 
愛爾蘭沒有違反任何歐盟的公司法，而美國(guó)公司反倒在持續(xù)違規(guī)。如果這些美國(guó)公司想繼續(xù)在歐盟享受機(jī)會(huì)，就必須遵守歐盟的法律。目前整個(gè)歐盟的公司稅率統(tǒng)一為15%。
 
@CormacDublin
Something many people are unaware of, is Ireland has a 33% CGT Exit Tax! on IP Re-shoring, it make it a very expensive endeavor for our top paying corporation tax paying companies.
So it's not going to happen
 
很多人不知道，愛爾蘭對(duì)知識(shí)產(chǎn)權(quán)回流征收33%的資本利得退出稅！這使得對(duì)我們這些納稅最多的企業(yè)來說，把IP遷出愛爾蘭變得極其昂貴。
所以這種事根本不會(huì)發(fā)生。
 
@IMakeYourBeat
Before October 10, 2018, the default exit tax was 33%. Post?2018 reforms standardized it to 12.5%, while preserving the anti?avoidance rule. If it looks like you’re restructuring just to avoid higher tax, the authorities can apply the full 33%.
 
在2018年10月10日之前，默認(rèn)的退出稅是33%。2018年之后的改革把它標(biāo)準(zhǔn)化為12.5%，但依然保留了反避稅條款。如果你的重組看起來只是為了避稅，稅務(wù)機(jī)關(guān)仍可以強(qiáng)制征收33%的稅率。
 
@LeMerch
Ireland has been a very stedfast ally not just in terms of bilateral Government policy like say between the UK and US, but culturally and socially too. I think Ireland is one of those special places where Americans can do business in the same way they can at home and be fully protected by the law and by the broader economic frxwork that favours business there. When you look back in history, Ireland and the Irish people have always been incredibly pro-American. They travelled to the US in their millions and helped build the American cities across the east coast and further inland. Its ingrained in American culture. Right up to the highest military honour a president can give - the Irish have by far the majority of them (Irish Americans, but also Irish too). There's deep ties, but then there's genuine ties and Ireland falls under both. I don't care about a few billion going over to Ireland because in a world going absolutely crazy right now - we have 1 true genuine friend in Ireland, that goes beyond economics and military might. That counts. I understand people will say 'but hold on a second...'. Yeah, I know. But look at how Ireland has started to do business in the US, its the 6th largest Foreign Direct Investor into the United States of America. The 6th! Ireland is punching so far above its weight that it's absolutely incredible - I think Americans should look at Ireland not with skepticism, but with both yes and say ok fair enough - lets continue to do business and work on how we can make it a win win for both of us because the Irish want to do business just like we do.. its clear as day to see. After all, millions of us come from Irish ancestors. We do think alike in many ways. They want to build a free market, just on a smaller scale, and just like we have. Why wouldn't we support that as it benefits us. Large parts of the world have turned their backs on free markets - the Irish haven't. They believed in our ways and its worked out for them and to be very honest, I'm very happy for them about that.
 
愛爾蘭一直是美國(guó)最堅(jiān)定的盟友之一，這不僅體現(xiàn)在雙邊政府政策層面，也體現(xiàn)在文化和社會(huì)層面。我認(rèn)為愛爾蘭是一個(gè)非常特殊的地方，美國(guó)人可以像在本國(guó)一樣放心地開展商業(yè)活動(dòng)，享受完備的法律保障和有利于商業(yè)發(fā)展的整體經(jīng)濟(jì)體系?；仡櫄v史，愛爾蘭及其人民始終對(duì)美國(guó)極為友好。數(shù)以百萬(wàn)計(jì)的愛爾蘭人曾移民美國(guó)，參與建設(shè)了東海岸乃至更內(nèi)陸的許多城市，這已經(jīng)深深融入了美國(guó)的文化中。甚至在總統(tǒng)可以授予的最高軍事榮譽(yù)中，愛爾蘭裔美國(guó)人獲得的數(shù)量也是最多的（不僅是愛爾蘭裔美國(guó)人，真正的愛爾蘭人也有）。我們之間不僅有深厚的聯(lián)系，而且是真摯的關(guān)系，而愛爾蘭正是這種“真誠(chéng)友誼”的代表。
說實(shí)話，我不在意那幾億美元流向了愛爾蘭，因?yàn)樵诋?dāng)今這個(gè)越來越瘋狂的世界中，我們擁有一個(gè)真正的朋友——那就是愛爾蘭，這種情誼超越了經(jīng)濟(jì)和軍事實(shí)力，這才是最重要的。我知道有些人可能會(huì)說“等等……”，我明白。但看看愛爾蘭如今在美國(guó)開展的商業(yè)，他們已經(jīng)是美國(guó)第六大外國(guó)直接投資者了，第六大！愛爾蘭遠(yuǎn)遠(yuǎn)超出了其國(guó)家規(guī)模本應(yīng)達(dá)到的影響力，這太了不起了。我認(rèn)為美國(guó)人不應(yīng)該對(duì)愛爾蘭抱有懷疑，而是應(yīng)當(dāng)認(rèn)同并說一句“行吧，很合理”，然后繼續(xù)與他們合作，一起努力實(shí)現(xiàn)雙贏，因?yàn)閻蹱柼m人確實(shí)希望以我們相似的方式去做生意——這一點(diǎn)再清楚不過了。畢竟我們中有數(shù)百萬(wàn)人的祖先來自愛爾蘭，我們?cè)诤芏喾矫娴乃季S方式也很相似。他們想建立一個(gè)自由市場(chǎng)，只是規(guī)模更小一些，但理念和我們?nèi)绯鲆晦H。我們?yōu)楹尾恢С诌@種愿景？這對(duì)我們也有利。如今世界上許多地方都背離了自由市場(chǎng)理念，但愛爾蘭沒有。他們相信我們走過的道路，并取得了成果。坦白說，我為他們感到高興。
 
@owwmykneecap
Ireland doesn't have tax loopholes. You do. We have a smart educated workforce, access to the EU market, speak english Natively, can attract skilled workers from across EMEA, including wide language support. Our universities pump out highly trained chemical, pharmaceutical, electrical and software engineers.
We are the single most stable country in europe politically, no irish version of brexit will happen here.
The only real downside is the high house prices.
This video implies its all shell companies. But then why hire so many people? The actual engineering and manufacturing happens here.
 
愛爾蘭沒有什么稅收漏洞，有漏洞的是你們。我們擁有聰明且受過良好教育的勞動(dòng)力，能進(jìn)入整個(gè)歐盟市場(chǎng)，母語(yǔ)是英語(yǔ)，還能從整個(gè)EMEA地區(qū)吸引技術(shù)人才，語(yǔ)言支持非常多元。我們的大學(xué)源源不斷地培養(yǎng)出高水平的化工、制藥、電氣和軟件工程師。
我們是歐洲政治最穩(wěn)定的國(guó)家，不可能出現(xiàn)類似“脫歐”的愛爾蘭版本。
唯一的缺點(diǎn)就是房?jī)r(jià)太高。
這段視頻暗示這些公司全是空殼公司，可那為什么它們還要雇這么多人？真正的工程和制造是在這里完成的。
 
@ryanf6530
You are kidding yourself. Big tech companies are in Ireland to avoid tax. That's it.
 
你這是在自欺欺人。大科技公司來愛爾蘭就是為了避稅，僅此而已。
 
@krombopulos_michael
Weird how this didn't even mention the factor that they can hire Irish workers who can do the same high-skill work for a fraction of the cost. Companies in tech, pharma, and finance don't just park money in Ireland like they do in the Cayman Islands, they hire highly-educated Irish people to do work. Where a US software engineer or drug chemist will cost $150k+ at a minimum, and Irish one will often cost half that, with no discernable difference in productivity.
They could go to India and pay even less (and often do as well), or even other European counties, but Ireland has the advantages of being in a closer timezone, with a much closer culture, and an easy to navigate tax and legal system. This is why even as the tax advantages have diminished, companies have not been leaving.
 
奇怪的是視頻里居然完全沒提到這一點(diǎn)：他們可以雇傭愛爾蘭員工，用更低的成本完成同樣高技能的工作?？萍肌⒅扑幒徒鹑诠静⒉幌裨陂_曼群島那樣只是把資金停放在愛爾蘭，他們是真正在雇傭高學(xué)歷的愛爾蘭人。一個(gè)美國(guó)的軟件工程師或藥物化學(xué)家年薪至少要15萬(wàn)美元，而在愛爾蘭往往只需要一半，而且生產(chǎn)力沒有明顯的差異。
他們本可以選擇去印度，那里的成本更低（很多時(shí)候他們也確實(shí)這么做），也可以去別的歐洲國(guó)家，但愛爾蘭的優(yōu)勢(shì)在于時(shí)區(qū)更接近、文化更貼近、稅收和法律體系也更容易應(yīng)對(duì)。正因如此，即使稅收優(yōu)勢(shì)減弱了，這些公司也沒有選擇撤離。
 
@bryanmaguire
Not just Irish workers. All European, including UK citizens are eligible to work in ireland. They constitute about 20% of the workforce.
 
不只是愛爾蘭員工。所有歐洲國(guó)家的公民，包括英國(guó)人，都有資格在愛爾蘭工作，他們大約占所有勞動(dòng)力的20%。
 
@phillipbarlow9387
We're a "nation of laws" -- and this is similar/analogous, to how a large majority of Fortune 500 companies are officially "incorporated" in the state of Delaware. Check it out, if you're skeptical or haven't heard of this before: these multi-billion dollar companies have tens (or hundreds) of thousands of employees -- and their official "corporate home" is supposedly Delaware...but they may not have even a single employee in that state. What they DO have, is basically a very large P.O. Box at a U.S. Postal Service office located in Delaware -- and some ultra-valuable paperwork, stating that they are a "Delaware-based" corporation. It can't be, and isn't, merely a kooky-crazy "coincidence" -- nor is it "by accident" -- that this is the case, and has been for a very long time. In America, corporations have a fiduciary duty to act in the best interests of their shareholders -- or else their shareholders can sue them. And it happens to be the case, that incorporating in Delaware -- and banking in Ireland -- is simply that. Nothing more, and nothing less -- and it's all very simple, straightforward, and matter-of-fact. If this weren't true, then the CEOs & CFOs of these all of these companies, would be in Federal prison for tax evasion -- and not drinking $5,000 bottles of wine, on their million-dollar yachts and $30 million private jets. (Which is where they are, and what they're doing.)
 
我們是一個(gè)“法治國(guó)家”——這就像大多數(shù)《財(cái)富》500強(qiáng)公司都把注冊(cè)地設(shè)在特拉華州一樣。如果你對(duì)此持懷疑態(tài)度，或者從未聽說過，不妨去查查：這些市值數(shù)十億的公司雇傭了成千上萬(wàn)的員工，可它們所謂的“公司總部”居然是特拉華州……有些甚至在那連一個(gè)正式員工都沒有。它們擁有的不過是特拉華一個(gè)郵局的大號(hào)郵箱以及一份極其值錢的文件，證明自己是“在特拉華注冊(cè)的公司”。
這并不是什么古怪的巧合，也不是偶然情況，而是早已成為慣例。在美國(guó)，公司有法律義務(wù)為股東的最大利益行事——否則股東可以起訴他們。而在特拉華注冊(cè)公司、在愛爾蘭存放資金也正是出于這種職責(zé)，就是這么簡(jiǎn)單、直接、現(xiàn)實(shí)。如果不是這樣，那這些公司的CEO和CFO早就因逃稅進(jìn)了聯(lián)邦監(jiān)獄，而不是坐在價(jià)值五千美元的葡萄酒旁、開著幾百萬(wàn)美元的游艇，搭乘三千萬(wàn)美元的私人飛機(jī)（而他們現(xiàn)在的確就是這么過的）。
 
@TheJensss
Don't hate the players—hate the game. The problem almost every country faces with big, greedy corporations is that the tax system doesn’t require them to pay taxes where the profits are actually earned. Large U.S. tech companies make billions in many European countries but pay next to nothing in the countries where that revenue is generated.
 
別恨參與者——恨規(guī)則本身吧。幾乎每個(gè)國(guó)家面對(duì)貪婪的大型企業(yè)時(shí)都會(huì)遇到同樣的問題，那就是稅制并沒有要求他們?cè)趯?shí)際獲利的地方繳稅。很多美國(guó)科技巨頭在歐洲各國(guó)賺了數(shù)十億，卻在那些國(guó)家?guī)缀醪患{稅。
 
@john-paulsylvester2382
In the case of the large tech companies, the profits are generated on the internet, which is to say everywhere and nowhere.
 
對(duì)這些大型科技公司來說，利潤(rùn)是通過互聯(lián)網(wǎng)產(chǎn)生的，也就是說無處不在，又無跡可尋。
 
@TheJensss
@john-paulsylvester2382 That’s true to some extent, but in general, I believe profit should be taxed in the country where it’s earned. So, if a company makes money from German users in Germany, that profit should be taxed in Germany.
 
這一點(diǎn)在某種程度上沒錯(cuò)，但我總體上認(rèn)為利潤(rùn)應(yīng)在其產(chǎn)生的國(guó)家納稅。所以如果一家公司在德國(guó)從德國(guó)用戶那里賺錢，這部分利潤(rùn)就該在德國(guó)納稅。
 
@MatthiasShorts
even if you tax them bro bigger cash just gets bigger deals its always been like that
 
即便你向他們征稅，兄弟，錢多的大公司總能談成更大的交易，這一直都是這樣。
 
@TheJensss
@MatthiasShorts Nothing wrong with that, but I do think companies should pay the tax rates actually set for them within the countries where they operate. If all OECD countries—or blocs like the EU or the U.S.—collaborated on a common tax frxwork to ensure everyone pays their fair share, it could absolutely be enforced.
 
這倒沒什么錯(cuò)，但我確實(shí)認(rèn)為公司應(yīng)該在其運(yùn)營(yíng)所在國(guó)繳納法定稅率的稅。如果所有經(jīng)合組織國(guó)家，或者像歐盟、美國(guó)這樣的經(jīng)濟(jì)體能在稅收上達(dá)成一致，確保大家都公平納稅，這完全是可以落實(shí)的。
 
@MatthiasShorts
@TheJensss the problem is they dont pay tax by keeping their money in their assets so they never really take profit and they take a loan instead of selling assets so their assets keep growing and they got their profit from the loan at 3- 5 % rate instead of all gone
 
問題是他們不納稅，而是因?yàn)榘彦X存在資產(chǎn)里，不把利潤(rùn)兌現(xiàn)。他們不是賣掉資產(chǎn)拿利潤(rùn)，而是拿資產(chǎn)去貸款，貸款利率只有3%到5%，利潤(rùn)就藏在貸款里了，資產(chǎn)還在不斷增值。
 
@TheJensss
@MatthiasShorts Yes, those are common business practices that are difficult to change, but starting with stricter tax enforcement would make companies pay significantly more. Property tax and wealth tax could also be used to ensure companies contribute, though these measures could negatively impact businesses and lead to unintended consequences if not implemented carefully.
 
是的，這些都是普遍存在的商業(yè)做法，很難改變，但從加強(qiáng)稅務(wù)執(zhí)行力度入手，的確可以讓公司多繳稅。也可以考慮征收財(cái)產(chǎn)稅和財(cái)富稅以確保企業(yè)盡到責(zé)任，不過這些政策若處理不當(dāng)，也可能對(duì)企業(yè)產(chǎn)生負(fù)面影響，甚至帶來意想不到的后果。
 
@frankcarty
It's not just about tax, College education in Ireland is very cheap, the Irish workforce is very well educated as a result. You leave college with a degree, and no student debt. This means their salaries are much more competitive.
 
這不僅僅是稅收問題，愛爾蘭的大學(xué)教育非常便宜，因此勞動(dòng)力整體受教育水平很高。你從大學(xué)畢業(yè)拿到學(xué)位，不會(huì)背負(fù)學(xué)生貸款債務(wù)，這使得他們的薪資在國(guó)際上更具競(jìng)爭(zhēng)力。