新报告要求超过400亿美元,每年逃税避险

Cayman上面列表

A new report by the Tax Justice Network claims that globally countries are losing $427 billion each year to international corporate tax abuse and private tax evasion.

According to the advocacy group’s analysis of country-by-country earnings reported by multinationals, the Cayman Islands tops the list by being responsible for 16.5% of global tax losses or more than $70 billion.

前五名的其他司法管辖区是英国(10%; 420亿美元),荷兰(8.5%; 360亿美元),卢森堡(6.5%; 270亿美元)和美国(5.53%; 230亿美元)。

The report is partially based on data that is self-reported by multinational corporations under the country-by-country reporting standards that are part of Action 13 of the OECD/G20 Action Plan on Base Erosion and Profit Shifting (BEPS).

The data was made publicly available by the OECD in July 2020. In 2017, Cayman introduced a country-by-country reporting regime for entities that are part of multinationals with a turnover of more than $850 million.

The State of Tax Justice 2020 report says that $245 billion worldwide is directly lost to corporate tax abuse by multinational corporations and $182 billion to private tax evasion.

In Cayman, however, the tax advocates estimate, private tax evasion of $47.6 billion exceeds corporate tax abuse, which is allegedly responsible for $22.8 billion of tax losses in other countries.

The group said it arrived at private tax evasion estimates based on the size of bank deposits reported to the Bank for International Settlements (BIS) from 2018.

开曼群岛货币管理局定期向BIS报告Cayman Bank的资产和负债。自2007年金融危机以来,开曼银行业持有的资产从2万亿美元下降到约7250亿美元。超过80%的存款是陆上银行与其开曼分支机构或子公司的银行间预订。

“Private tax evaders paid less tax than they should have by storing a total of over $10 trillion in financial assets offshore,” the Tax Justice Network said in a press release.

In their methodology, the tax campaigners relate inward bank deposits to local GDP and describe anything above the average ratio observed for 188 countries as “abnormal”.

在开曼群岛,2018年银行存款中的99.97%的1.39万亿美元被归类为“异常存款”。

利用BIS地点银行统计数据,该集团估计其原籍国和全球离岸财富的份额。

然后它派生的税收损失估计来回m wealth stored offshore by assuming that “investments made in secrecy jurisdictions” yield on average a 5% annual return; and by multiplying this figure by the top bracket personal income tax rates that would have been applied in the country of origin “had the assets not been moved to the secrecy jurisdictions”.

For the Cayman Islands, this combination of estimates resulted in an assumed 8.3% share of global offshore wealth of $880.7 billion and “a tax loss inflicted” on other countries of $47.6 billion.

The country-by-country corporate earnings data was interpreted by estimating profits that are “misaligned”, because they are considered too high in relation to the company’s local number of employees, wages and revenues.

In response to the report, Cayman Finance said in a statement the “Tax Justice Network’s distorted interpretations of the Cayman Islands’ statistics get more inaccurate, further from the facts and less believable as they continue to be undermined by the credible findings of recognised international bodies like the OECD and the EU”.

The organisation that represents Cayman’s financial services industry said “just last month the EU completed an exhaustive, multi-year review of the Cayman Islands tax neutral regime and found it to be transparent, consistent with good tax governance principles and without the existence of harmful tax regimes”.

Despite enormous pressure from critics to blacklist the Cayman Islands, the EU had drawn conclusions based on the facts, which is something the Tax Justice Network has not done, the statement said.

Cayman Finance进一步认为,Cayman的税收中性政权支持一定程度的透明度,可谓可以更好地打击逃税,积极的避税和基础移位,而不是依赖于双重税收条约的不透明系统的司法管辖区。

该报告称,虽然较高的收入国家对全球税收滥用的税收得多,但税收损失在较低的收入国家的税收后果大幅增加,占总税收总额的5.8%,而较高收入国家的占总税收的5.8%。

The Tax Justice Network said its report “provides strongest evidence to date that the greatest enablers of global tax abuse are the rich countries at the heart of the global economy and their dependencies – not the countries that appear on the EU’s highly politicised tax haven blacklist or the small palm-fringed islands of popular belief”.

The organisation said the “UK spider’s web” of Overseas Territories and Crown Dependencies alone was responsible for 37.4% of all tax losses suffered by countries around the world, or more than $160 billion.

It also called on the G20 heads of state before the summit last weekend to require the publication of individual multinationals’ country-by-country reporting, so that corporate tax abusers and the jurisdictions that facilitate them could be identified and held to account.

Alex Cobham, CEO, Tax Justice Network

逃税司法网络首席执行官Alex Cobham表示,全球税制被编程为失败,并将其与Covid-19大流行的影响联系起来。

“根据荷兰和英国网络等企业巨头和税收避险的压力,我们的政府已经编制了全球税制,以优先考虑最富有的公司和个人对其他人的需求。”

他说,“我们呼吁各国政府对大型跨国公司带来过多的盈利税,这些公司多年来一直短期,目标是在大流行期间利润飙升的人,而当地企业被迫锁定。

“对于声称在心里获得最大利益的数字技术巨头,同时滥用税收数十亿美元,这可能是他们的赎回税。他的财富税将确保具有最广泛的肩膀的人在这个关键时刻贡献,“他补充道。

In a communique issued after the G20 summit, held in Riyadh, Saudi Arabia, G20 leaders committed to continuing their cooperation for a globally fair, sustainable, and modern international tax system.

The declaration welcomed recently issued blueprints for the reform of the international corporate tax system released by the G20/OECD Inclusive Framework on BEPS.

经合组织的时间表,旨在将税务改革谈判达到2021年中期,G20支持。最大的工业化国家的领导人也欢迎在执行国际税务透明度标准方面取得的进展。

In a statement, the Cayman Islands Ministry of Financial Services said Cayman supports the development of a fair tax system that enables countries to collect their rightful tax revenues, according to their sovereign tax policies.

“That’s why we joined the OECD’s Inclusive Framework in 2017, whose more than 130 member countries work together to support global tax compliance by continually improving a shared set of standards,” the statement said.

“It’s also why Cayman collects and shares information with tax and legal authorities all over the world. The intention remains that tax systems become increasingly efficient and beneficial for governments worldwide and their citizens.”

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4评论

  1. So…in brief…people and companies are struggling to keep their own money, and NOT give it to governments who are simply going to waste a rather significant portion of it, and governments are upset about this.

  2. 这个税收正义角色应该来这里和try to open a bank account before he talks about how much tax people are supposedly evading here.

    Furthermore, bearing in mind bank interest rates are virtually zero, if not negative, I can’t see how much income is actually being earned on those alleged bank deposits. Pardon my ignorance but if you aren’t earning an income you don’t owe an income tax.

    他还致力于奇异的理论,即当地银行有高存款,必须有大量的逃税。虽然这可能是真正的60年前,但今天肯定不是真的。

  3. It’s like “So what?” I thought paying the correct amount of tax, according to the law. was the entire object of the exercise.

    “税法司法网络”是矛盾的开始。

    我们只是介意自己的业务并继续业务。

    So called ‘developed countries’ cannot get their own legislation to their liking and/or police their own citizens and somehow that is Cayman’s fault!