страны ЕС замахнулись на основу ирландской экономики

[Anatoli]

страны ЕС замахнулись на основу ирландской экономики (12,5 % налог на прибыль международных корпораций):

Today's Sunday Time's article "EU tax change to hurt Ireland" describes how a group of 10 EU states,including France,Germany,Italy and Spain,plans to tax multinationals based on their share of sales in the individual countries. If an Irish based multinational company had,say, 40% of its EU wide sales in Germany,then 40% of its EU wide taxable profits would be taxed in Germany at the ten country group rate of 25%. At present, the profits are taxable in Ireland only, at the low Irish rate of 12.5%.

While this move to higher country taxes will seem fair to some,it will reduce inward international investment to the EU and the tax regime in the EU will be more complicated. Thanks to excessive taxation for the funding of bloated welfare states,the EU's major states are already unattractive places to invest for many companies.

The argument of Irish government officials that the ability of multinationals based in Ireland to keep their corporate taxes low while investing in these ten countries helps the ten's international competitiveness, has fallen on deaf ears.

The ten country tax regime will also distort investment decisions in many ways:

[]The tax rate of 25% in the group of ten will drive multinationals' investment into large EU countries in Eastern Europe with lower tax rates in the long run,though the small tax haven countries like Ireland and Estonia will lose out.

[]Where the investment in facilities must be geographically close to the market of a country in the group of ten,say Germany,whenever possible the investment will be made in another country outside the group but close to Germany's border,say Poland.

[]If the products or services must be produced and delivered within the border of a country in the group of ten,the economics of combining low and high profit margin products will be undermined. Say the sale of a unit of product A had a pretax margin of 20% and of product B a pretax margin of 5%, the corporate tax on both which is based on sales would be the same. However,an economically efficient tax would result in a tax on A of four times that of B,recognising the difference in margins. This will incentivise companies to avoid investing in low margin businesses in the group of ten.

[]To correct for this disincentive, the group of ten could attempt to apply the tax in proportion to assets as well as sales. Would they choose total assets,total assets less non-interest current liabilities,shareholder equity or some other definition of assets? Having settled on a definition of assets, the group of ten would have to cope with the ingenuity of tax advisers and investment bankers in minimising the multinationals' assets bases within the group of ten. This could mean the fastest possible writeoff of assets,artificial inflation in non-interest current liabilities,excessive financial leverage used to minimise shareholders equity, keeping working capital outside the border of the group of ten,use of financial derivatives etc

[]Other tax avoidance schemes could be used to minimise the sales recorded in the group of ten.For example,a multinational selling to a German company could complete the sale to a subsidiary of the German company set up in Poland, with the German subsidiary shipping the product to its parent in Germany. Intercompany sales between parent and subsidiary are not counted in consolidated group accounts This scheme assumes the cooperation of the customer,which could be obtained with supplier price discounts.Alternatively, a multinational could use franchisees who could provide the goods or services on behalf of the multinatiional in Germany,which would receive its profits in franchise fees,or it could sell to agencies outside Germany who also operate within Germany.

The group of ten need to recognise that in a globalised world,it is very hard to beat markets.Their tax grab on corporate profits threatens to kill the goose that lays the golden egg-multinational investment.

They should recognise that corporate tax is just a drop in the bucket compared to all the other tax generated by business. Corporate tax of about 1% of sales is small compared to VAT,employer rates on property,employer payroll tax,employee payroll tax,not to mention the multiplier effects of investment.

[abg]

не удалось убедить ирландию поднять корпоративный налог, чтобы другим странам инвестиционную погоду не портить, значит, сделают это другим способом. ирландия что же, считала, что ей это будут позволять делать бесконечно?

[Mr.Val]

если они (ети 10 стран) действительно собираются ето сделать то я бы посоветовал Ирландии срочно пулл аут из ЕU и войти в какое-то другое, более разумное, содружество-например Евразийское Економическое Пространство, еtc...

[abg]

Сообщение от Mr.Val

если они (ети 10 стран) действительно собираются ето сделать то я бы посоветовал Ирландии срочно пулл аут из ЕU и войти в какое-то другое, более разумное, содружество-например Евразийское Економическое Пространство, еtc...

в евразийском экономическом пространстве своих ирландий предостаточно. да и из европы им на пароходе не выехать географически...

[Anatoli]

а вот и еще одна довольно интерестная статья на тему налога 12.5% и самой экономики Ирландии.
наконец то и в ирладской прессе стали писать правду об их экономическом чуде, и о том кто и как его создал.
а то раньше было даже смешно читать, что это заслуга местных деятелей.

Proposal that could send the Celtic Tiger into meltdown
Moves in Europe to set up a common corporate tax base would put Ireland in serious danger of losing its fiscal attractiveness, writes Antoin Murphy

....The Celtic Tiger arose because of a high-tech revolution in the US, nurtured for the most part in the Palo Alto area in northern California.

Think back to the early Nineties when we all operated for the most part without portable computers, mobile phones, the internet, etc. Then, the information revolution developed pace and US companies needed a European location to serve as a base for the export of their high-tech products. Ireland fitted the bill and served as a type of industrial pontoon linking the US with Europe.
The most attractive element to MNCs was undoubtedly the low rate of corporation profit tax that Ireland offered. This view was confirmed earlier this year by Joe Macri, managing director of Microsoft Ireland, when he told the Leinster Society of Chartered Accountants that the corporation tax rate is the prime reason why MNCs such as Microsoft remain in Ireland.
MNCs transferred their new technology to Ireland to enable assembly-type production to take place here. Their accountants, through the deft use of the low-tax environment, applied a system of transfer pricing that enabled them to attribute to their Irish operations a massive amount of value added production.
This policy enabled them to minimise their global tax bills through their Irish activities.
The growth of Intel, Microsoft, Apple, and Dell attracted others leading to a clustering of high-tech companies in the country. The core of the Celtic Tiger had been established.
Around this core there were further circles of activity. The first circle was that of the services sector as accountants, solicitors, tax consultants, hotels, restaurants and so on, benefited from the increasing demand for their services by the MNCs.
A second circle then developed through the construction sector as the growing numbers at work in both manufacturing and services required new offices and homes.
A third circle was the fiscal circle as the returns from income tax, corporation profit tax, etc rose enabling the government to lower taxation and increase current and capital expenditure.
The mutually reinforcing circles produced a high rate of economic growth for a 15-year period. Now the circle of construction is showing signs of brittleness due to high interest rates and dramatically changed expectations vis-a-vis the property market. This in turn is affecting the fiscal circle as tax returns fall.
But whatever about the outer circles, will the core hold and prevent further implosion of economic activity in Ireland?
Unfortunately, there is a major cloud hanging over the core at the moment in the form of the European Commission's plans for a common consolidated corporate tax base. This jaw breaker, with the acronym CCCTB, poses a huge threat to the Irish economy as it aims to levy corporate taxes on the location of a company's sales.

http://www.independent.ie/business/i...n-1210852.html

[Mr.Val]

Сообщение от Anatoli

а вот и еще одна довольно интерестная статья на тему налога 12.5% и самой экономики Ирландии.
наконец то и в ирладской прессе стали писать правду об их экономическом чуде, и о том кто и как его создал.
а то раньше было даже смешно читать, что это заслуга местных деятелей.:-Д

Пропосал тхат цоулд сенд тхе Целтиц Тигер инто мелтдоwн
Мовес ин Еуропе то сет уп а цоммон цорпорате тах басе wоулд пут Иреланд ин сериоус дангер оф лосинг итс фисцал аттрацтивенесс, wритес Антоин Мурпхы

....Тхе Целтиц Тигер аросе бецаусе оф а хигх-теч револутион ин тхе УС, нуртуред фор тхе мост парт ин тхе Пало Алто ареа ин нортхерн Цалифорниа.

Тхинк бацк то тхе еарлы Нинетиес wхен wе алл оператед фор тхе мост парт wитхоут портабле цомпутерс, мобиле пхонес, тхе интернет, етц. Тхен, тхе информатион револутион девелопед паце анд УС цомпаниес неедед а Еуропеан лоцатион то серве ас а басе фор тхе ехпорт оф тхеир хигх-теч продуцтс. Иреланд фиттед тхе билл анд сервед ас а тыпе оф индустриал понтоон линкинг тхе УС wитх Еуропе.
Тхе мост аттрацтиве елемент то МНЦс wас ундоубтедлы тхе лоw рате оф цорпоратион профит тах тхат Иреланд офферед. Тхис виеw wас цонфирмед еарлиер тхис ыеар бы Йое Мацри, манагинг дирецтор оф Мицрософт Иреланд, wхен хе толд тхе Леинстер Социеты оф Чартеред Аццоунтантс тхат тхе цорпоратион тах рате ис тхе приме реасон wхы МНЦс суч ас Мицрософт ремаин ин Иреланд.
МНЦс трансферред тхеир неw течнологы то Иреланд то енабле ассемблы-тыпе продуцтион то таке плаце хере. Тхеир аццоунтантс, тхроугх тхе дефт усе оф тхе лоw-тах енвиронмент, апплиед а сыстем оф трансфер прицинг тхат енаблед тхем то аттрибуте то тхеир Ириш оператионс а массиве амоунт оф валуе аддед продуцтион.
Тхис полицы енаблед тхем то минимисе тхеир глобал тах биллс тхроугх тхеир Ириш ацтивитиес.
Тхе гроwтх оф Интел, Мицрософт, Аппле, анд Делл аттрацтед отхерс леадинг то а цлустеринг оф хигх-теч цомпаниес ин тхе цоунтры. Тхе цоре оф тхе Целтиц Тигер хад беен естаблишед.
Ароунд тхис цоре тхере wере фуртхер цирцлес оф ацтивиты. Тхе фирст цирцле wас тхат оф тхе сервицес сецтор ас аццоунтантс, солициторс, тах цонсултантс, хотелс, рестаурантс анд со он, бенефитед фром тхе инцреасинг деманд фор тхеир сервицес бы тхе МНЦс.
А сецонд цирцле тхен девелопед тхроугх тхе цонструцтион сецтор ас тхе гроwинг нумберс ат wорк ин ботх мануфацтуринг анд сервицес реэуиред неw оффицес анд хомес.
А тхирд цирцле wас тхе фисцал цирцле ас тхе ретурнс фром инцоме тах, цорпоратион профит тах, етц росе енаблинг тхе говернмент то лоwер тахатион анд инцреасе цуррент анд цапитал ехпендитуре.
Тхе мутуаллы реинфорцинг цирцлес продуцед а хигх рате оф ецономиц гроwтх фор а 15-ыеар период. Ноw тхе цирцле оф цонструцтион ис шоwинг сигнс оф бриттленесс дуе то хигх интерест ратес анд драматицаллы чангед ехпецтатионс вис-а-вис тхе проперты маркет. Тхис ин турн ис аффецтинг тхе фисцал цирцле ас тах ретурнс фалл.
Бут wхатевер абоут тхе оутер цирцлес, wилл тхе цоре холд анд превент фуртхер имплосион оф ецономиц ацтивиты ин Иреланд?
Унфортунателы, тхере ис а маёр цлоуд хангинг овер тхе цоре ат тхе момент ин тхе форм оф тхе Еуропеан Цоммиссионьс планс фор а цоммон цонсолидатед цорпорате тах басе. Тхис яw бреакер, wитх тхе ацроным ЦЦЦТБ, посес а хуге тхреат то тхе Ириш ецономы ас ит аимс то левы цорпорате тахес он тхе лоцатион оф а цомпаныьс салес.

http://хттп://www.индепендент.ие/бус...н-1210852.хтмл

так ето инфо давно было известно....а основная заслуга местных Фина Фойловских политиков заключалась в том что они согласились на ето понижение корпоративного налога а потом разежая по свету рекламировали етот налог всем потенциально заинтересованным MNCs.....