爱尔兰停止税务优惠 谷歌停止透过欧洲分支避税安排
《路透》报道,互联网搜寻巨擘谷歌(Google)母公司Alphabet已不再使用知识产权授权计划避税,以符合国际税例及美国2017年税例修改。
根据披露文件,谷歌在2018年把218亿欧元(约245亿美元)从荷兰控股公司转往百慕达注册的谷歌爱尔兰控股,较2017年的199亿美元增加,但在2019年以後将停止有关操作,荷兰控股公司从授权行为的收益及相关支出届时亦将停止。
谷歌荷兰分支过往被用作把谷歌在美国以外收入转至爱尔兰分支,爱尔兰不对企业徵收入税。有关行为过往被视为合法。但在欧美压力下,爱尔兰在2014年决定分阶段取消有关免税安排,谷歌在爱尔兰的税务优惠亦将於2020年取消。
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