苹果公司的国际税收筹划

Villanova University Law School Public Law & Legal Theory Research Paper Series Pub Date : 2013-10-01 DOI:10.2139/ssrn.2342319

J. Harvey

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引用次数: 0

摘要

2013年5月，美国参议院常设调查小组委员会就苹果公司的国际税务筹划举行了听证会。作为听证会上的第一位专家证人，哈维教授只有10分钟的时间来总结他对苹果公司税收筹划的看法。因此，他准备了这张90分钟的幻灯片，向维拉诺瓦法学院的税务和公司法协会进行演讲。幻灯片总结了(i)苹果国际税收筹划的结果，(ii)国际税收筹划的基础知识，(iii)和各种税收政策选择。

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Apple's International Tax Planning

In May 2013 the US Senate Permanent Subcommittee on Investigations held a hearing surrounding Apple Inc.’s international tax planning. As the first expert witness at the hearing, Prof. Harvey only had 10 minutes to summarize his thoughts on Apple’s tax planning. Thus, he prepared this slide deck for a 90 minute presentation to the Tax and Corporate Law Societies of Villanova School of Law. The slides summarize (i) the results of Apple’s international tax planning, (ii) international tax planning basics, (iii) and various tax policy options.

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Villanova University Law School Public Law & Legal Theory Research Paper Series

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