英國將對跨國企業徵收"谷歌稅"
George Osborne has announced plans to raise more than £1bn over the next five years from a new “diverted profits” tax on multinationals but details were scanty and advisers said it was not clear how the levy would work.
英國財政大臣喬治•奧斯本(George Osborne)宣佈,未來5年計劃針對跨國公司徵收逾10億英鎊的“轉移利潤稅”,但他沒有透露具體細節,諮詢師們表示,目前還不清楚這一稅收將如何實施。The measure was unveiled by the chancellor yesterday as part of his Autumn Statement to “make sure that big multinational businesses pay their fair share”.
作為秋季預算報告(Autumn Statement)的一部分,奧斯本昨日宣佈了這一舉措,其目的是“確保大型跨國企業承擔合理稅賦比例”。The move, widely dubbed the “Google tax”, was described by Mr Osborne as a crackdown on “some of the largest companies in the world, including those in the tech sector, [that] use elaborate structures to avoid paying taxes”.
這項稅收被普遍稱作“谷歌稅”(Google tax),奧斯本認為開徵該稅將打擊“全球一些利用複雜結構避稅的大型企業(包括科技企業)”。
Advisers questioned whether the measure, intended to raise £1.4bn in total by 2019-20, would be compatible with the UK’s double tax treaties.
顧問們對此舉是否與英國的雙重稅收協定一致提出質疑,該舉措打算到2019/2020年度,總共籌集14億英鎊稅收。One executive at a leading technology company said the industry was unlikely to fight the measure but described the move as “unilateral action” that went beyond a continuing OECD examination of international tax reform.
一家領先科技公司的高管表示,科技行業不太可能對抗這一舉措,但他認為此舉屬“單邊行動”,不會符合經合組織(OECD)仍在繼續的對國際稅收改革的考察。“We’ll see what our tax experts make of it . . . but it’s for politicians to make laws, and we will follow them,” he said.
他表示:“我們要看看我們的稅收專家怎麼看……但制定法律的是政治人士,我們會遵從他們的決定。”Chris Morgan of KPMG, the professional services group, speculated that the new tax would be a “deemed profits” tax rather than a corporation tax, so as to sidestep issues raised by double tax treaties.
專業服務機構畢馬威(KPMG)的克里斯•摩根(Chris Morgan)推測,新稅收將屬於“核定利潤稅”,而非企業稅,因此將可以迴避雙重稅收協定引發的問題。He suggested the Treasury would identify profits that escaped tax in the UK because of royalty arrangements or the absence of a taxable presence.
他認為,財政部將核定那些因使用費安排或者缺乏應納稅存在,而得以在英國避稅的利潤。He said: “It seems to be something completely novel . . . It is a huge stick that will stop this artificial avoidance. The difficulty will be how it is defined in practice.”
他表示:“這似乎是一種全新的稅收……它具有巨大的震懾作用,將阻止人為避稅。問題是實際操作中如何界定。”He described it as a “nuclear option” aimed at encouraging companies to adapt their structures to pay more tax in Britain. He said: “Companies that have been pushing the envelope will be very worried.”
他將此舉稱為一個“核選項”,旨在促使企業調整結構以在英國繳納更多稅賦。他表示:“那些打擦邊球的企業會感到非常擔憂。”