可口可乐不正当地将利润转移到海外,税务法院裁定

2020-11-19 08:12

Coca-Cola Improperly Shifted Profits Abroad, Tax Court Rules hw8世界播

可口可乐不正当地将利润转移到海外,税务法院裁定hw8世界播


暂无hw8世界播

The Internal Revenue Service had been seeking more than $3.3 billion from Coca-Cola for the 2007 through 2009 tax years. hw8世界播

在2007至2009纳税年度,美国国税局(Internal Revenue Service)一直在寻求从可口可乐(Coca-Cola)那里获得超过33亿美元的资金hw8世界播


WASHINGTON— Coca-Cola Co. placed too much of its profit in its foreign operations instead of its higher-taxed domestic parent company, a U.S. Tax Court judge ruled Wednesday. hw8世界播

华盛顿--美国税务法院法官周三裁定,可口可乐公司(Coca-Cola Co.)将太多利润投入海外业务,而不是税收更高的国内母公司。hw8世界播


The court adopted most of the U.S. government’s main arguments, and the ruling marks a setback for the beverage giant’s international tax strategy. hw8世界播

最高法院采纳了美国政府的大部分主要论点,这一裁决标志着这家饮料巨头的国际税收战略遭遇挫折。hw8世界播


The Internal Revenue Service had been seeking more than $3.3 billion for the tax years 2007 through 2009. The cost to Coca-Cola could be more if the government applies the same successful rationale to subsequent tax years. hw8世界播

美国国税局(Internal Revenue Service)在2007年至2009年的纳税年度一直在寻求超过33亿美元的收入。如果政府将同样的成功理由应用于随后的纳税年度,可口可乐的成本可能会更高。hw8世界播


Wednesday’s ruling doesn’t set a final amount that Coca-Cola will owe from 2007 to 2009. The company and the government must make further calculations to determine that. hw8世界播

周三的裁决并未确定可口可乐在2007年至2009年期间的最终欠款金额。该公司和政府必须进一步计算才能确定这一点。hw8世界播


A Coke spokesman didn’t immediately comment. The IRS typically doesn’t speak publicly about litigation. hw8世界播

可口可乐发言人没有立即置评。美国国税局通常不会公开谈论诉讼。hw8世界播


The dispute stemmed from Coca-Cola’s subsidiaries in countries including Brazil, Ireland and Egypt. Those operations produce syrups and other ingredients for use in the company’s beverages. hw8世界播

这场纠纷源于可口可乐在巴西、爱尔兰和埃及等国的子公司。这些业务生产糖浆和其他配料,用于该公司的饮料。hw8世界播


Especially before the 2017 U.S. tax law cut the corporate tax rate, U.S. companies had an incentive to pack profits into low-tax countries and defer U.S. taxes on those profits rather than attribute earnings to the U.S. parent, which faced an immediate 35% rate. hw8世界播

特别是在2017年美国税法下调企业税率之前,美国公司有动机将利润打包到低税收国家,推迟美国对这些利润的征税,而不是将收益归因于美国母公司,后者立即面临35%的税率。hw8世界播


Companies within a single corporate structure are supposed to allocate profits between parent and a foreign subsidiary based on what unrelated companies would do in an equivalent, arm’s length transaction. But there are plenty of gray areas, especially when companies profit from mobile, intangible assets like trademarks and patents. The IRS regularly engages in protracted legal fights with corporations over how those rules should apply in each situation. hw8世界播

单一公司结构内的公司应该在母公司和外国子公司之间分配利润,这是基于无关公司在同等的、保持距离的交易中所做的事情。但也有很多灰色地带,特别是当公司从商标和专利等移动无形资产中获利时。美国国税局(IRS)经常与企业就如何在每种情况下适用这些规则展开旷日持久的法律斗争。hw8世界播


In his ruling, Judge Albert Lauber noted that Coca-Cola’s foreign subsidiaries had few trademarks or intellectual property and had little discretion over marketing, strategy and other decisions controlled by U.S. executives. hw8世界播

法官阿尔伯特·劳伯(Albert Lauber)在裁决中指出,可口可乐的海外子公司几乎没有商标或知识产权,对美国高管控制的营销、战略和其他决定几乎没有自由裁量权。hw8世界播


Yet, he noted, some of them had profits far higher than the company as a whole, thanks to their arrangements with the parent company. And he rejected the arguments advanced by the company’s experts as unpersuasive. hw8世界播

然而,他指出,由于与母公司的安排,其中一些公司的利润远远高于整个公司。他驳斥了该公司专家提出的论点,称其缺乏说服力。hw8世界播


“Why are the supply points, engaged as they are in routine contract manufacturing, the most profitable food and beverage companies in the world?” he wrote. “And why does their profitability dwarf that of [Coca-Cola], which owns the intangibles upon which the Company’s profitability depends?” hw8世界播

“为什么供货点从事常规的代工生产,却成了世界上利润最高的食品和饮料公司?”他写道。“为什么他们的盈利能力让[可口可乐]相形见绌,因为[可口可乐]拥有公司盈利所依赖的无形资产?”hw8世界播


Coca-Cola had previously warned investors that the case could have a material adverse impact and has vowed to fight the IRS. It can appeal Wednesday’s ruling. hw8世界播

可口可乐此前曾警告投资者,此案可能产生实质性不利影响,并誓言要与美国国税局抗争。它可以对周三的裁决提出上诉。hw8世界播


“The Company firmly believes that the IRS’ claims are without merit and is pursuing, and will continue to pursue, all available administrative and judicial remedies necessary to vigorously defend its position,” Coca-Cola said in a securities filing last month. hw8世界播

可口可乐上个月在一份证券申报文件中表示:“公司坚信,美国国税局的指控毫无根据,目前正在寻求,并将继续寻求一切必要的行政和司法补救措施,以有力地捍卫自己的地位,”可口可乐在上个月的一份证券申报文件中表示。hw8世界播


The company had argued that the IRS had blessed its profit split during an earlier dispute. But Judge Lauber rejected that argument, calling it “a formula to which the parties agreed in settling the dispute before them at that moment.” hw8世界播

该公司曾辩称,美国国税局(IRS)在早些时候的一次纠纷中批准了其利润分配。但劳伯法官驳斥了这一说法,称其为“当时各方在解决摆在他们面前的争端时达成一致的方案”。hw8世界播


The judge sided with Coca-Cola on one point about how its tax deficiency should be calculated. hw8世界播

在如何计算可口可乐税收不足的问题上,法官站在可口可乐一边。hw8世界播

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