First it was Google; then Amazon. This week it was the turn – again – of Apple to be the latest big international company to come under fire for adroit tax planning. The tech group chose to pay money back to shareholders by raising $17bn of debt rather than repatriate some of the huge reserves of cash it holds overseas, which would have resulted in it writing a big cheque to the US Internal Revenue Service.
先是谷歌(Google)，后是亞馬遜(Amazon)，現在又再一次輪到蘋果(Apple)了：由于做了一次巧妙的稅務規劃，蘋果成為最新一家在此問題上遭到詬病的大型跨國企業。為了向股東返還170億美元資金，這家科技集團決定以發債的方式來籌措到這筆錢，而不是將其在海外的巨額現金儲備調回國一部分，原因是采取后一種做法的話，蘋果就得向美國國稅局(Internal Revenue Service)上繳大筆稅款。
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