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http://www.thestar.com/business/2013/05/21/apple_ceo_tim_cook_defends_tax_strategy_at_us_senate.html
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Apple uses five companies located in Ireland to carry out its tax strategy, according to the report. The companies are located at the same address in Cork, Ireland, and they share members of their boards of directors. While all five companies were incorporated in Ireland, only two of them also have tax residency in that country. That means the other three aren’t legally required to pay taxes in Ireland because they aren’t managed or controlled in that country, in Apple’s view.
The report says Apple capitalizes on a difference between U.S. and Irish rules regarding tax residency. In Ireland, a company must be managed and controlled in the country to be a tax resident. Under U.S. law, a company is a tax resident of the country in which it was established. Therefore, the Apple companies aren’t tax residents of Ireland nor of the U.S., since they weren’t incorporated in the U.S., in Apple’s view.
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google translator
苹果使用了五家公司位于爱尔兰开展税务策略，根据该报告。这些公司都位于相同的地址在爱尔兰科克，和他们分享他们的董事会成员。虽然所有的五家公司分别在爱尔兰注册成立，只有他们两个人也有在该国的税务居民。这意味着其他三个法律上没有要求缴纳税款在爱尔兰，因为他们没有管理或控制在该国，在苹果的看法。
报告说，苹果利用了美国和爱尔兰的规则之间的差异有关税务居民。在爱尔兰，一家公司必须进行管理和控制，在全国税务居民。根据美国法律，一个公司它是建立在哪个国家的纳税居民。因此，苹果公司不是爱尔兰也不是美国的税务居民，因为他们没有在美国注册成立，在苹果的看法。
......
Apple uses five companies located in Ireland to carry out its tax strategy, according to the report. The companies are located at the same address in Cork, Ireland, and they share members of their boards of directors. While all five companies were incorporated in Ireland, only two of them also have tax residency in that country. That means the other three aren’t legally required to pay taxes in Ireland because they aren’t managed or controlled in that country, in Apple’s view.
The report says Apple capitalizes on a difference between U.S. and Irish rules regarding tax residency. In Ireland, a company must be managed and controlled in the country to be a tax resident. Under U.S. law, a company is a tax resident of the country in which it was established. Therefore, the Apple companies aren’t tax residents of Ireland nor of the U.S., since they weren’t incorporated in the U.S., in Apple’s view.
......
google translator
苹果使用了五家公司位于爱尔兰开展税务策略，根据该报告。这些公司都位于相同的地址在爱尔兰科克，和他们分享他们的董事会成员。虽然所有的五家公司分别在爱尔兰注册成立，只有他们两个人也有在该国的税务居民。这意味着其他三个法律上没有要求缴纳税款在爱尔兰，因为他们没有管理或控制在该国，在苹果的看法。
报告说，苹果利用了美国和爱尔兰的规则之间的差异有关税务居民。在爱尔兰，一家公司必须进行管理和控制，在全国税务居民。根据美国法律，一个公司它是建立在哪个国家的纳税居民。因此，苹果公司不是爱尔兰也不是美国的税务居民，因为他们没有在美国注册成立，在苹果的看法。
Ding.
