Research On Tax Avoidance And Anti Tax Avoidance In The United States Apple Inc

In recent years,the countries of the world are constantly integrating into the wave of economic globalization and integration.Under this background,transnational corporations strive to maximize profits in the world,reduce the loss of their own vested interests,always reduce the tax burden as much as possible,carefully plan various tax avoidance strategies,and the problems of international tax avoidance and international anti tax avoidance are becoming more and more intense.In April 29,2012,the New York Times published an article entitled "the successful tax avoidance of apple in the billions of dollars last year".It pointed out that the Apple Corp used various tax avoidance methods to avoid huge tax burden.This article has attracted wide attention from all countries in the world and made the Apple Corp's tax avoidance behavior become the focus of the world.Along with our country "The Belt and Road" strategy to further promote China to enterprises "bringing in" and "going out" and the interaction of multinational companies,tax avoidance and the new international economic order,the tax and the construction of China's economy,international tax rights has become increasingly prominent.On the basis of research and analysis of relevant domestic and foreign data,this paper summarizes the global tax avoidance strategy of Apple Corp,through the report on Apple Corp tax avoidance on the outside world of the permanent investigation Subcommittee of the United States Senate in May 20,2013,and the CEO Tim Cook of apple to the United States Senate to the apple in the subsequent hearing.The analysis of tax avoidance interpretation,in-depth analysis of the antecedents and consequences of Apple Corp avoidance.It is found that the Apple Corp uses the loopholes in the American tax law and the differences in tax laws of various countries,transfers the profit of the company to overseas by means of transfer pricing,reduces the tax rate by using the Irish sandwich method,and combines a variety of tax avoidance methods to avoid tax avoidance.However,at the hearing,Cook not only resolutely denied that Apple had unlawful misconduct in its financial operations,but also stressed the great contribution of the Apple Corp to the economic development of the United States.It believed that the current tax system in the United States was not sound and suggested that Congress should make a thorough reform as soon as possible.At the same time,the EU based on Apple show anti avoidance investigation,asked Apple tax 13 billion euros.This paper takes the case of Apple Corp global tax avoidance as the research background,and through the analysis of the Apple Corp's global tax structure,deeply excavate the mode and structure of the Apple Corp tax avoidance.And further through the analysis of the principle and strategy of the apple tax avoidance case and the case data analysis,the problem of tax avoidance and anti tax avoidance of multinational corporations is deeply discussed,and the policy suggestions for anti tax avoidance in China are formed.