u.s. companies shelter 40 percent of foreign profits, study finds
研究发现，美国公司藏匿40%的海外利润
来源：美国赫芬顿邮报翻译：世界播
multinational companies based in the u.s. and elsewhere hide close to 40 percent of their foreign profits in overseas tax havens, according to anewstudy, and the massive u.s.corporatetax cut is unlikely to change that.
一项最新研究显示，总部位于美国和其他地区的跨国公司将其近40%的海外利润藏匿在海外的避税天堂，而美国大规模的企业减税措施不太可能改变这一现状。
american companies are among the mostaggressivein keeping billions ofdollarsin profits sheltered where it can’t be taxed by the u.s., and the so-called profit-shifting is the highest for u.s.-based multinationals, according to the study by economists at the university ofcopenhagenand the university of california in berkeley.
根据哥本哈根大学和加州大学伯克利分校经济学家的研究，美国公司是避税最积极的公司之一，它们将数十亿美元的利润转移到美国征不到税的地方，所谓的利润转移是美国跨国公司最常用的避税手段。
in 2015, the study said, a total of more than $600 billion in profits were shifted to tax havens.
该研究称，2015年，超过6000亿美元的利润被转移到避税天堂。
the companies aren’t moving operations from the u.s. to low-tax countries. they’re using accounting maneuvers to “artificially” shift profits to tax havens. in 2016,google’s alphabet made $19.2 billion in revenue in bermuda, where it “barely employs any worker nor owns any tangible assets, and where the corporate tax rate is zero percent,” the study noted.
这些公司并没有将业务从美国转移到低税率国家。他们利用会计操纵“人为地”将利润转移到避税天堂。该研究指出，2016年，谷歌的alphabet在百慕大赚取了192亿美元的收入，在那里公司“几乎没有雇佣员工，也没有任何有形资产，公司税率为零”。
“machines don’t move to low-tax places, paper profits do,” the economists wrote.
经济学家写道:“机器这种有形资产不能转移到税率低的国家去，但是利润这种无形资产却可以。”
the republican cut in the u.s. corporate tax rate from 35 percent to 21 percent won’t likely woo money back to america to stimulate the domestic economy, the study concluded. that’s because the offshore havens have tax rates as low as 0 percent to 10 percent.
该研究总结称，共和党将美国企业税税率从35%下调至21%，但这种下调幅度不太可能将资金吸引回美国来刺激国内经济。这是因为离岸避税天堂的税率低至0%到10%。
“there are still large incentives and big possibilities for firms to shift profits to low-tax places,” berkeley economist gabriel zucman told the wall street journal.
伯克利经济学家加布里埃尔祖克曼在接受《华尔街日报》采访时表示:“企业将利润转移到低税率地区的动机和可能性仍然很大。”
the research found that sheltering profits isn’t an inevitable consequence of the global economy, but a lack of enforced policies to collect taxes oncorporateprofits.
研究发现，规避利润并不是全球经济不可避免的后果，而是缺少对企业利润征税的强制政策。
thenewu.s. tax law includes a discount formula that aims to entice overseas profits back home that starts at a rate of 10.5 percent. zucman said it would be years before the effect of the law on overseas profits could be determined.
新的美国税法中有一个折扣公式，旨在吸引海外利润回国，利润税率起征点为10.5%。祖克曼说，要想确定海外利润的法律效力，还需要几年的时间。
微信关注“世界播”，天下大事尽在掌握！
中英双语呈现，还可以加强英语学习哦！
这事你怎么看？欢迎留言探讨