米国の税法は高い税率によって米国企業の競争力を阻害しているという通説に対して、米国の大学教授が、反対する学術論文を公表したという記事。
Edward D. Kleinbard, a professor at the Gould School of Law at the University of Southern California and a former chief of staff to the Congressional Joint Committee on Taxation, makes a captivating argument in an academic paper that the United States tax code ― counter to the conventional wisdom ― is not impeding global competitiveness. In fact, the opposite is true.
たしかに、３５％という名目税率は先進国の中では高いのですが、米国の多国籍企業は、外国に利益を隠しておくことによって、平均して12.6％しか払っていません。
What? We’ve been told repeatedly that the United States has the highest corporate tax rate in the developed world ― 35 percent ― which is higher than the nominal tax rates in places like Ireland (12.5 percent), Britain (21 percent) and the Netherlands (25 percent) and the 24.1 percent average rate of all countries that are part of the Organization for Economic Cooperation and Development.
All of that’s true, but Professor Kleinbard contends that most United States multinational companies don’t pay anywhere near 35 percent. Companies paid, on average, 12.6 percent, according to the Government Accountability Office, which last measured it in 2010, by deliberately stashing piles of cash abroad.
税率が低いことがインバージョンの理由ではなく、外国にためている２兆ドルものカネを米国に戻したくないというのが理由であるとこの教授は主張しています。
Professor Kleinbard argues that lower tax rates are not driving companies to inversions; instead, he contends it is all the money that companies have overseas ― some $2 trillion ― and don’t want to bring back to the United States despite protestations by many chief executives that they wish they could.
管轄権に関する体系が整備されている外国の多国籍企業なら従わなければならないような乱用禁止規定がないので、米国企業は、「アグレッシブなタックス・プランニング技術」により、現行の税制を利用してやりたい放題なのだそうです。
Professor Kleinbard suggests that companies have become so clever with “aggressive tax planning technologies” that many of them are able to take advantage of the current tax system so well that they are more competitive than their foreign rivals. He argues that the American companies are “unencumbered by any of the anti-abuse rules to which non-U.S. multinationals domiciled in jurisdictions with better designed territorial systems might be subject.”
ビッグ４も、タックス・プランニングのコンサルで大きく稼いでいるのでしょう。
こちらは、租税回避目的のInversionに関連して、炭素税を法人税引き下げの財源にしてはどうかという記事。上の論文と違って、税率が高いことが問題だという前提で書いています。
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How to Stop Tax Inversions With a Carbon Levy. Seriously（ブルームバーグ）
The inversion debate is a sign of unhappiness with U.S. corporate tax rates, which are the highest in the developed world and tempting companies to jump overseas in the first place. And fixing the tax code, by reducing those onerous rates and plugging loopholes, requires the government to find some new sources of income elsewhere.
日経に掲載されていた中央経済社の広告では、国際的な租税回避を防止して税金をたくさん取ろうという本と、タックスプランニングでできるだけ税金を払わずに済ませようという本が仲良く並んでいました。
 | 国際的な課税権の確保と税源浸食への対応 居波 邦泰 中央経済社 2014-07-16 by G-Tools |
 | 国際タックスプランニングの実務 加本 亘 中央経済社 2014-08-09 by G-Tools |
