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歐洲企業(yè)擔(dān)心美國(guó)打擊稅收倒置
在奧巴馬政府敲定打擊“稅收倒置”交易的計(jì)劃之際，雀巢(Nestlé)、荷蘭皇家殼牌(Royal Dutch Shell)、空客(Airbus)、巴斯夫(BASF)等通常不碰美國(guó)政治的大型歐盟企業(yè)，都在擔(dān)心各自美國(guó)業(yè)務(wù)面臨的風(fēng)險(xiǎn)。
美國(guó)企業(yè)紛紛利用稅收倒置交易，將自己的注冊(cè)地轉(zhuǎn)移至稅率較低的國(guó)家，以減少它們?cè)诿绹?guó)的應(yīng)納稅額，讓美國(guó)政府無法對(duì)它們?cè)诿绹?guó)以外獲得的利潤(rùn)征稅。
歐洲跨國(guó)公司并未參與稅收倒置。但它們擔(dān)心，旨在限制此類交易的經(jīng)濟(jì)效益的舉動(dòng)，可能增加它們?cè)诿绹?guó)的稅收金額和借款成本，因?yàn)樗鼈兊慕Y(jié)構(gòu)跟采用稅收倒置的企業(yè)相同，都是由一家海外注冊(cè)的母公司控制一家美國(guó)子公司。
一名知悉會(huì)議情況的人士表示，那些企業(yè)的高管們直接向奧巴馬政府官員和議員們表達(dá)了他們的擔(dān)憂。
稅收倒置被一些民主黨和共和黨人譴責(zé)為“逃跑”行為，巴拉克•奧巴馬(Barack Obama)預(yù)計(jì)最早將于本周公布旨在限制此類行為的行政措施。
美國(guó)財(cái)政部長(zhǎng)杰克•盧(Jack Lew)昨日表示，雖然白宮想要徹底改革整個(gè)公司稅體系，“但有一個(gè)漏洞是應(yīng)該立即補(bǔ)上的，那就是稅收倒置”。
然而，雀巢美國(guó)高級(jí)稅務(wù)高管亞歷克斯•斯皮策(Alex Spitzer)表示，設(shè)計(jì)不佳的行政措施或法律可能讓這家瑞士食品集團(tuán)不敢在美國(guó)投資于工廠和工作崗位。
“令人擔(dān)憂的是，在打擊稅收倒置的時(shí)候，會(huì)產(chǎn)生一些意外后果，導(dǎo)致企業(yè)不愿對(duì)美國(guó)投資，而投資對(duì)我們的經(jīng)濟(jì)非常重要。”他向英國(guó)《金融時(shí)報(bào)》表示，“這是個(gè)洗澡水和孩子的問題。”
無黨派智庫(kù)——稅收政策中心(Tax Policy Center)副主任埃里克•托德(Eric Toder)表示，歐盟企業(yè)應(yīng)該感到緊張。“一旦人們開始關(guān)注企業(yè)用稅收倒置來避稅，企業(yè)總部位于海外、運(yùn)作方法相同的企業(yè)也必然會(huì)受到關(guān)注。”
荷蘭皇家殼牌和巴斯夫表示，他們支持了對(duì)這個(gè)問題的游說。空客補(bǔ)充表示：“任何立法和其他行為在設(shè)計(jì)時(shí)都必須小心，注意確保不會(huì)阻礙對(duì)美國(guó)的投資，這很重要。”
Dealogic數(shù)據(jù)顯示，自2013年初以來，已有13筆稅收倒置交易公布，總價(jià)值達(dá)1780億美元，其中包括漢堡王(Burger King)以114億美元收購(gòu)加拿大咖啡店連鎖提姆霍頓(Tim Hortons)。(更多全球資訊請(qǐng)關(guān)注中國(guó)進(jìn)出口網(wǎng))
Europe groups fear being caught in US tax crackdown
As the US administration finalises plans to curb “tax inversion” deals, big European companies that typically stay out of US politics – including Nestlé, Royal Dutch Shell, Airbus and BASF– are alarmed at the risk to their own US divisions.
US companies are using inversions to shift their addresses to countries with lower tax rates, reducing their US tax bills and putting their non-US earnings beyond the reach of the American authorities.
European multinationals have played no part in inversions. But they are concerned that moves to limit the economic benefits of the deals would increase their US tax and borrowing bills because they have the same structure as inverters: a foreign-domiciled parent controlling a US subsidiary.
Executives have voiced their concerns directly to administration officials and lawmakers, according to a person with knowledge of the meetings.
Inversions have been condemned by some Democrats and Republicans as acts of “desertion” and Barack Obama’s administration is expected to unveil executive action to curb them as early as this week.
Jack Lew, the US Treasury secretary, said yesterday that while the White House wanted to overhaul the whole corporate tax system, “there is one loophole that should be shut down immediately – inversions”.
However, Alex Spitzer, a senior tax executive at Nestlé in the US, said badly-designed executive action or legislation risked deterring investment by the Swiss food group in US factories and jobs.
“The concern is that when they are going after inversions it will have unintended consequences, creating disincentives for inbound investment, which is important for our economy,” he told the Financial Times. “It’s a baby and the bathwater issue.”
Eric Toder, co-director of the Tax Policy Center, a non-partisan think-tank, said European companies should be nervous. “once there’s a focus on how inverted companies are avoiding tax, there will inevitably be a focus on other foreign-based companies doing the same thing.”
Shell and BASF said they backed lobbying on the issue. Airbus added: “It’s important that any legislation or other action be carefully crafted with an eye to ensuring investments in the US are not discouraged.”
Thirteen inversion deals have been announced since the start of 2013 – including Burger King’s $11.4bn acquisition of the Canadian coffee shop chain Tim Hortons – with a combined valuation of $178bn, according to Dealogic.
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