Paradise Papers: Apple’s secret tax bolthole revealed

Apple’s secret tax bolthole revealed.
蘋果公司的稅務漏洞被揭露。

In 2013, Apple boss Tim Cook told the US senate.
在2013年，蘋果老闆Tim Cook告知美國參議院。

 ‘’We pay all the taxes we owe, every single dollar.’’
"我們付清了所有積欠的稅金，一毛都不剩。"

Technically he’s correct.
事實上他是對的。

But it’s not the whole story.
但這不是完整的故事。

Apple exploited a loophole in US and Irish tax rules.
蘋果公司鑽美國及愛爾蘭的稅規漏洞。

The result?
結果呢？

Apple’s hugely profitable Irish subsidiaries paid very low tax.
蘋果的愛爾蘭子公司支付極低的稅金。

Because they were not registered for tax anywhere.
因為他們的稅務程序不屬於任何國家。

Apple account suggest their tax rate outside the US was typically less the 5%.
蘋果表示自家海外利潤稅通常都低於5%。

But in 2013 everything changed.
直到2013年一切都改變了。

The EU began a probe which eventually ruled the Ireland’s tax laws were illegal state aid.
歐盟對於愛爾蘭稅規進行調查後並判定為非法公共事業補助費。

Ireland announced it would ban companies with no tax residency.
愛爾蘭宣告本國設分公司稅務上不再屬於任何國家地區。

So Apple needed a tax residency for its subsidiaries.
因此蘋果需要為愛爾蘭分公司尋找稅務國籍。

And fast.
並且要在短期內做到。
Out went a questionnaire courting tax havens.
發送問卷尋求避稅港。

The winner?
誰是優勝者？

Jersey.
澤西。

Apple’s companies remained Irish companies.
蘋果公司仍然是愛爾蘭分公司。

But they moved their management to Jersey for tax purposes.
但他們為稅金理由將辦事處遷移至澤西。

Paradise papers documents suggest these companies, which hold the key to Apple’s 252 billion of offshore cash, became tax resident there in 2015.
天堂文件指出這些分公司，是蘋果持有2兆5200億海外資金的主要因素，於2015年成為納稅居民。

But that might not be the end of ther story.
但故事還沒有結束。

In 2016, Irland’s economic output jumped by 26%.
在2016年，愛爾蘭的國內生產總值躍升26%。

Reportedly, because of intellectual property assets moving there, if an Apple company in Ireland paid one in Jersey for those rights, there would be no tax on the sale in Jersey.
據報導指出是因為公司將自家知識產權遷移至澤西，如蘋果愛爾蘭分公司在澤西支付專利，所賣出的專利利潤則不需納稅。

And the huge cost of the purchase could be offset against future profits in the Irish company.
獲取此專利的支出成本，將會打平甚至是超出未來愛爾蘭公司所得的利益。

Apple says it has followed the law.
蘋果公司聲明嚴謹遵守法規。

The new structure has not lowered its taxes and it remains the world largest taxpayer.
新體系組織並未減少我們的稅金項目，我們依舊是全世界最鉅額的納稅人。
 

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