KC Global 揆创国际 (Page 15)

ENGIE’s Tax Planning in Luxembourg

On September 16, 2016, the European Commission announced an investigation into French energy giant ENGIE (formerly GDF SUEZ) for allegedly avoiding €120 million (approximately 850 million RMB) in taxes through Luxembourg. According to ENGIE’s official website, the company operates in three core areas: 1) low-carbon power generation, 2) global

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Tax Cases 案例

ENGIE的卢森堡税务筹划

欧盟委员会在2016年9月16日宣布对法国ENGIE公司（前称GDF SUEZ，即苏伊士环能集团）利用卢森堡避税1.2亿欧元（折合8.5亿人民币）进行调查。根据ENGIE官网，它是一家法国能源公司，三大支柱业务包括：1）低碳发电；2）全球天然气和能源网络；3）客户解决方案。欧盟委员会发起调查的原因就是怀疑卢森堡税务局向ENGIE公司分别在2008年及2011年给予非法的税收裁定，导致ENGIE公司在卢森堡享受了大量税务效益，可能违反了欧盟的国家补贴规定（State Aid Rules）。 2018年6月20日，欧盟公布了调查结果，认为ENGIE公司确实透过卢森堡税收裁定获得了非法的税务收益，要求卢森堡向这家能源公司收取1.2亿欧元税款。欧盟认为相关税收裁定选择性的只给予这家法国公司优惠，导致其99%的利润成功免税，有效税率只有0.3%，对其他竞争对手并不公平。卢森堡及ENGIE公司不服欧盟决定，决定向欧盟普通法院（European General Court）上诉。2021年5月12日，法院宣布了判决结果，结果判决上诉人败诉，卢森堡税务局必须向ENGIE公司征收所欠税款。后续这个

How Do the Wealthy Hide Their Assets in the United States?

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Tax Residence 投资移民

How Do the Wealthy Hide Their Assets in the United States?

In the 2022 Financial Secrecy Index (FSI), the United States ranked first globally, with a total score of 1,951 points and a secrecy score of 67. Among the 20 secrecy indicators assessed by the Tax Justice Network (TJN), the U.S. scored the worst possible rating (100 points) on

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Tax Residence 投资移民

富人资产如何藏在美国？

在2022年的金融隐秘指数中，美国成为了第一位，总分为1951分，其中美国的隐秘分数为67分。在TJN评核的20个隐秘性指标中，美国表现最差（即100分）的指标一共有9个，包括：

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Jurisdictional Tax 国家及地区税法

Japanese Tax Law

Since KC is a big anime fan, this article on Japanese tax law takes a lighthearted approach by diving into the life of Yoshihiro Togashi, one of Japan’s most famous manga artists, to make things more engaging. Yoshihiro Togashi is the creator of iconic manga series such as Yu

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Jurisdictional Tax 国家及地区税法

日本税法

由于KC是一个动漫迷，这一篇关于日本税法的文章选择透过日本著名漫画家富坚义博切入，增加趣味。富坚义博是著名漫画《幽游白书》、《Hunter x Hunter（猎人）》的作者。幽游白书草草收场已经让粉丝们非常不满，但是后来的猎人让粉丝们更不满：这位日本作者经常停刊，说停就停，而且一停就不知道什么时候复刊。他自2018年11月26日发布了第390章后，直到今天（2022年5月23日）还没有第391章的踪影，已经停刊了接近3年半，是这套漫画的第N次停刊，创下了他连续停刊的最长记录（而且还在继续创纪录）。这套漫画可是在1998年开始刊载的，也就是香港回归祖国不久，眼下香港都要庆祝回归25年了，这位《美少女战士》作者的老公也没准备好好结束这套漫画。难怪中国的读者将富坚义博称为“富奸”。停刊的原因众说纷纭，有说是长期腰疼手伤，有说是照顾小孩，有说是忙着打电动。但是，作者本人在2018年《周刊少年Jump》创刊50周年纪念中留下的感言可能才是真正的理由： “连载的最初和最后，这浓厚的4年心情改变相当多。因为税金大约有70%会被拿走，所以一天工作20小时下来，等于14个小时是在做白工，一

Financial Secrecy Index: Where Do the Wealthy Hide Their Assets?

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International Tax 国际税法

Financial Secrecy Index: Where Do the Wealthy Hide Their Assets?

The Tax Justice Network (TJN), an organization established in the UK in 2003, aims to restore and maintain fairness in tax systems. On May 17, 2022, TJN released the 2022 Financial Secrecy Index (FSI). This index, which was also published in 2020, primarily evaluates the financial and legal systems of

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International Tax 国际税法

金融隐秘指数：富人将资产藏在什么地方？

税务公正网络（Tax Justice Network，简称TJN）是一个在2003年于英国成立的组织，目的是恢复及维护税收制度的公平性。TJN在2022年5月17日公布了2022年金融隐秘指数（TJN Financial Secrecy Index 2022，简称FSI）。这个指数在2020年也公布过，主要是评估一个国家或地区的金融及法律制度，协助富人及高净值人士隐藏资产的程度及规模。它一共设立了20个指标，每个指标打0 - 100分，0分是彻底透明（Full Transparency），意味着富人及高净值的资产透明而无法隐藏；100分是彻底隐秘（Full Secrecy），意味着富人及高净值的资产彻底隐藏，最后结合当地金融行业向非居民提供金融服务的规模而形成一个总分数。简单而言，隐秘性越高同时向非居民提供金融服务的规模越大，分数则会越高，排名就会越靠前。我们在这个系列中将会挑选一些国家/地区进行分析，看看它们如何协助富人及高净值人士隐藏资产。 2022年的榜单如下（总分数按高至低排列）：

Barclays Bank's Tax Planning Through Luxembourg

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Tax Cases 案例

Barclays Bank's Tax Planning Through Luxembourg

On May 9, 2022, The Guardian published a report titled "Revealed: How Barclays Bank Avoided Almost £2 Billion in Taxes Through Luxembourg". This British newspaper, after analyzing the tax filings of the investment bank, uncovered that since 2009, Barclays had been shifting part of its global profits to

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巴克莱银行利用卢森堡的税务筹划

2022年5月9日，卫报（The Guardian）出具了一篇关于《揭露：巴克莱银行透过卢森堡计划避税接近20亿英镑》的报道。这份英国报纸透过分析这家投资银行的纳税申报表后，发现后者自2009年始将部分全球利润转移至卢森堡，并利用人为制造的26亿美元大额亏损抵消所得，实现大量节税。卫报统计了这家英国银行自2013年起已经将66亿英镑的利润转移至卢森堡，期间仅缴纳了4600万英镑的税费，实际所得税率仅1%，假设没有那笔巨额亏损的话需要缴纳约18亿英镑，即约150亿人民币。这一篇系列文章将以两个维度分析这个案例： * 巴克莱将利润转移至卢森堡为什么受到质疑 * 巴克莱如何在卢森堡人为制造26亿美元的亏损

CARF 加密资产报告框架

Norway is uncovering the hidden cryptos from tax authorities

The Norwegian Tax Administration (skatteetaten) is stepping up efforts to against unreported cryptocurrency assets, based on the press announcement [https://www.skatteetaten.no/nn/presse/nyhenderommet/skatteetaten-skjerper-innsatsen-mot-skjulte-kryptoverdier/] issued on 15 January 2022. The tax authorities consider that values of tens of billions of kroner (billions of US dollars) are not

Jurisdictional Tax 国家及地区税法

Germany issued guidance on tax treatment of Cryptos

The Ministry of Finance in Germany has issued guidance on the tax treatment of Cryptos. Activities in connection with Cryptos can, depending on the circumstances of the individual case, lead to income from all types of income. In particular, income from commercial operations, income from employment, income from capital assets,

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International Tax 国际税法

GRI 207: Tax

The Global Reporting Initiative (GRI) is an independent international organization headquartered in Amsterdam, Netherlands. Its primary mission is to assist companies and organizations in taking responsibility for their impacts on sustainability. GRI achieves this by providing globally recognized standards that enable these organizations to communicate their impacts effectively. One such

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International Tax 国际税法

全球报告倡议第207号准则：税务

Global Reporting Initiative（简称：GRI，汉语为全球报告倡议）是一个独立的国际性组织，总部在荷兰的阿姆斯特丹，组织主要目的是协助企业和其他组织对其可持续性的影响承担责任，而实现方法就是提供全球通用的制度来让这些组织传达这些影响，而其中一个制度就是税务制度，即《GRI 207号准则（2019）：税务》 GRI 207号准则是关于组织加强自愿税务披露的准则，包括公开披露在各国的收入、纳税以及商业活动。目前国际会计准则（IFRS）及经合组织（OECD）没有强制要求组织披露相关国别信息。GRI认为公开国别税务信息会有助于它们： * 加强税务合规 * 避免激进税务筹划 * 维护税务系统的信任及可信性 * 使利益相关者能够对其税务状况做出判断 * 协助政府及公众构建一个支持社会发展的税务政策准则有英语及汉语版，请点击这里到GRI的网站下载。请注意，汉语版是从英语版翻译过来的，一些翻译难以理解，因此我们以下是以根据英语版直接理解及翻译的，可能跟汉语版有所区别，请各位读者注意。那么，我们一起来看看GRI 207号准则的具体规则。

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Jurisdictional Tax 国家及地区税法

Greek Tax Law

In this article, we provide an overview of several aspects of Greece’s personal income tax system, including: * Tax residency rules for individuals * Scope and burden of personal income tax * Tax incentives for high-net-worth individuals (HNWIs) immigrating to Greece * Inheritance and gift taxes

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Jurisdictional Tax 国家及地区税法

希腊税法

我们在这一篇文章对希腊个税的几个方面进行介绍，包括： * 个人税务居民制度 * 个人所得的纳税范围及税负 * 高净值人士移民希腊的税务优惠 * 遗产税与赠与税

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Amazon’s Tax Planning and Transparency

This article will explore Amazon’s tax planning strategies and its approach to tax transparency. 1. Amazon’s Tax Planning in Europe In 2017, the European Commission accused Luxembourg’s tax authorities of assisting Amazon in avoiding €250 million (approximately ¥2 billion) in taxes between 2006 and 2014 through tax

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亚马逊的税收筹划及透明度

这篇文章将分别介绍亚马逊的税收筹划及税收透明度。一、亚马逊在欧洲的税收筹划欧盟委员会在2017指控卢森堡税务局以税收裁定（Tax Rulings）协助亚马逊在2006年至2014年避税2.5亿欧元（约20亿人民币）而违反了欧盟国家援助（State Aid）的规定，判定亚马逊需向卢森堡支付所欠税款，这家电商公司决定向欧洲法院上诉但目前未有最终结果。经过税务筹划，这家美国公司在欧洲的75%的利润居然无需纳税，有效税率只有法定税率的25%，我们一起看看它如何利用卢森堡进行避税：

Jurisdictional Tax 国家及地区税法

How NFT taxed in Denmark

The Danish Tax Council (Skatterådet) gave its decision in case SKM2022.101.SR [https://www.skat.dk/data.aspx?oid=2349432] on 7 March 2022 whether the income from producing digital arts and selling NFT is subject to tax in Denmark, including: * Is producing digital arts and selling NFT a

Cryptos 加密资产

Citizens in the Bahamas can pay taxes using Digital Assets

On 20 April 2022, the Office of the Prime Minister of the Commonwealth of the Bahamas issued a policy white paper for the future of digital assets in the country. The paper sets out a vision and a framework to guide Bahamian digital asset policy to 2026 targeting to attract

Cryptos 加密资产

Panama approves a tax bill on cryptos

National Assembly of Panama approved a bill 697 ("Crypto Law") with 38 votes in favor and none against on 28 April 2022 to regulate cryptocurrencies in the country. Crypto Law enables the canal country compatible with the digital economy, the blockchain and Cryptopians. Crypto Law contains provisions on

Cryptos 加密资产

Crypto is proposed to be subject to Net Wealth Tax in Spain

In the fifth section of the White Book for the Spanish tax reform in April 2022, the tax committee appointed to review the Spanish tax system proposes to extend the scope of the net wealth tax to crypto assets, which will also be introduced with specific valuation rules, either the

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International Tax 国际税法

CRS 2.0: Key Revisions

On March 22, 2022, the Organisation for Economic Co-operation and Development (OECD) released a Public Consultation Document addressing two major topics: 1. Introducing a new global tax transparency framework to enable the reporting and exchange of information on crypto-assets. 2. Revising the Common Reporting Standard (CRS). For a detailed discussion

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International Tax 国际税法

CRS 2.0：新修订的内容

2022年3月22日，经合组织（OECD）发布了公众咨询文件（Public Consultation Document），咨询文件有两个主题： * 引进新的全球税收透明度框架，实现加密资产（Crypto-Assets）的报告及信息交换 * 修订共同汇报准则（Common Reporting Standard，简称CRS）关于第一个主题，读者可以阅读《Tax authorities are looking for your cryptos》这一篇文章。我们这篇文章只讨论第二个主题，也就是让高净值头疼的CRS要修订了！ CRS目前的规则在2014年第一次制定，距今已经8年了，OECD认为是时候修订并提出了不少的修改建议。它将这些建议公布并收集公众意见至2022年5月底，然后就将相关提案在2022年10月的G20印尼峰会中进行批复。我们一起看看OECD提出了什么重大的CRS修改意见吧。

Services

Crypto Tax Health Check

We believe your Crypto Tax should perform a regular health check like your body. You may think that we are kidding, but we are very serious in this. We worked with a number of Cryptopians and their tax "health" was poor and immediate "cure" was necessary.