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EU Unveils Plan To Force Facebook, Google and Amazon To Pay Their Fair Share of Tax (independent.co.uk) 263

An anonymous reader quotes a report from The Independent: The European Commission is bringing forward plans to make major multinationals such as Google, Amazon and Facebook disclose exactly where and how much tax they pay across the continent. The plan was expected to include rules requiring businesses earning more than 600 million euros a year (nearly $700 USD) to open up their tax affairs to public scrutiny, revealing their profits and accounts in every country in which they operate within the EU. Since the Panama Papers, a new clause has reportedly been added to require the companies to say how much money they make in so-called "tax havens." A final, more general statement would reveal profits in the rest of the world, treated as a single item. The plans will be presented by Britain's EU Commissioner, Lord Hill, who told the BBC: "This is a carefully thought through but ambitious proposal for more transparency on tax. While our proposal on [country-by-country reporting] is not of course focused principally on the response to the Panama Papers, there is an important connection between our continuing work on tax transparency and tax havens that we are building into the proposal."
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EU Unveils Plan To Force Facebook, Google and Amazon To Pay Their Fair Share of Tax

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  • by SeaFox ( 739806 ) on Wednesday April 13, 2016 @02:09AM (#51897667)

    The plan was expected to include rules requiring businesses earning more than 600 million euros a year (nearly $700 USD) to open up their tax affairs to public scrutiny, revealing their profits and accounts in every country in which they operate within the EU

    Wow, that's quite an exchange rate.

  • Won't solve anything (Score:3, Interesting)

    by DNS-and-BIND ( 461968 ) on Wednesday April 13, 2016 @02:31AM (#51897733) Homepage

    There is this fallacious, persistent belief that if somehow the EU could get hold of more money, all their problems would be solved. This is not the case. When a government, at any level from local to supra-national, gets more money, what happens? They blow it immediately on stupid crap, or use it to fortify their own power. Then, the money is gone and it will never come back. However now that they are used to the higher income level, the quest for more money begins anew.

    There is a wonderful short story, called The Rocking Horse Winner [dowse.com], about just this situation. I urge all of you to read it, it's only 5-10 minutes and is well worth the time. More money doesn't fix anything, it just generates demand for even more money.

    • by Anonymous Coward on Wednesday April 13, 2016 @02:55AM (#51897809)

      Irrelevant. Do you really feel that multinationals (who are the main drivers of oligopolization in every market they participate in; and whose reach and power worldwide has increased enormously since the Thatcher/Reagan revolution) should be allowed to keep their competitive advantage over smaller companies, just because they can afford to hire the "best" lawyers and bookkeepers? Given that SMEs have to pay, and citizens (whose income comes from something other than cap gains, which is by and large not meaningfully taxed) I see no reason why big companies should be able to avoid it. The playing field is uneven enough as it is.

      • by Solandri ( 704621 ) on Wednesday April 13, 2016 @11:08AM (#51900469)
        The thing about arguing it that way is that there are two possible solutions, one of which is a lot easier to implement and enforce.

        A) Force multinational corporations to comply with the same tax laws as small businesses.
        or
        B) Stop taxing corporations.

        "But B is outlandish! Blasphemous even!" Let me ask you this: Do you believe in taxation without representation? Do you believe corporations deserve representation in government? For most people the answer is no, no. What's the logical conclusion regarding taxing corporations then?

        The usual argument people bring up to counter this is that the people who own and/or work at the corporation already have representation - they're allowed to vote, so it's OK to tax their comopany. That argument doesn't fly because those people are already taxed (as individuals) the same as people who don't own or work for a corporation. What's your justification for taxing them more just because they own or work for a corporation?

        "But the government would lose billions in tax revenue!" The economy doesn't work like that. All taxation is is diverting a certain percentage of the country's GDP to the government coffers. For the most part, where that money gets diverted from doesn't really matter.* If you eliminated all income taxes and shifted the entire tax burden to corporate taxes overnight, what would happen? Everyone would suddenly have (say) 25% more money, but would their purchasing power increase by 25%? Nope. Companies would be forced to raise their prices to pay for the new taxes, and the price of goods and services they sell would increase - exactly enough to wipe out the 25% extra money people gained. Per capita purchasing power increases can only originate from increased productivity. Taxation is just moving money from one purse to a different purse - it does not affect productivity

        Neither do companies for that matter. Companies are just a shell - it's the people who work for that company who generate its productivity. People are the only source of productivity, so ultimately any tax burden is paid for by people regardless of what type of tax you use to collect it - income taxes, sales taxes, corporate taxes, import taxes, customs taxes, all of it is ultimately paid for by people. Think of the economy as a giant donut-shaped swimming pool (in reality it's a web but it's conceptually easier this way), and economic activity as the speed at which the water circles around. Individual people move that water around by paddling it (adding productivity to the economy). A company is just a group of people paddling together. Someone who is self-employed is paddling on his own. Taxes are just a diversion in this donut which directs about 35% of the water into government control, for the government to decide where the water should outflow. But it's always people who do the paddling regardless of whether they work as individuals, work for a corporation, or work for the government.

        Eliminate corporate taxes and there's no incentive for these companies to shift income out of these countries. The money stays where it's needed,** and if the company is generating a lot of income in that country, it will keep money in that country to finance its operations. That money gets spent in that country, meaning more income and sales for that country to tax. **The exception would be profits distributed to owners/shareholders. But in a simplified tax structure like this, you could simply assess those people income tax based on (corporate dividend from that stock) * (percent of company income generated in country x) * (income tax rate in country x). Heck, you could even argue that a corporate tax is a simpler way to do just that. The drawback is that a multinational corporation exists in multiple countries simultaneously so a corporate tax creates an incentive to shift income out of countries with higher corporate taxes, whereas an individual can only exist in one country at a time. And
    • by cas2000 ( 148703 ) on Wednesday April 13, 2016 @02:57AM (#51897819)

      > More money doesn't fix anything, it just generates demand for
      > even more money.

      Why can't greedy capitalists ever learn this valuable lesson?

      • > More money doesn't fix anything, it just generates demand for > even more money.

        Why can't greedy capitalists ever learn this valuable lesson?

        Because it is a side effect of greed? Greed affects certain parts of the brain. It cripples the part that handles common sense, completely switches off the morality centre and there is nothing you can do about it any more than you can stop your joystick from dripping if you get infected by a drug resistant Chlamydia Trachoma strain.

    • by bloodhawk ( 813939 ) on Wednesday April 13, 2016 @03:01AM (#51897837)
      I am not sure this is about the EU simply getting more money. The general population has had a gutful of large corporations avoiding tax that they themselves can't avoid paying, this in turn is allowing minor parties that speak out against this to bleed support from major political parties, they know if they don't do something soon it isn't the money they have to worry about, it is there jobs.
    • Re: (Score:2, Interesting)

      by Anonymous Coward

      Name problems that have been solved by offshore billiionaires skipping on taxes.

      • by silentcoder ( 1241496 ) on Wednesday April 13, 2016 @03:43AM (#51897955)

        One local libertarian author cited Estonia as the reason we should ONLY care about those the Panama papers implicated in huge atrocities and actively help people dodge taxes. Estonia he says, has built their post-cold-war economy on being a tax-haven which has attracted lots of "investment" as foreign companies headquartered there to pay the low tax, and given the government lots of money to inject into the local economy which then thrived (a very unlibertarian idea that last part but libertarians have never been known for their consistency they'll break every rule they claim to believe in when the beneficiaries are already rich and libertarianism should be more properly known as neo-aristocratism).

        Here's the thing he did not, however, consider. At the last G8 meeting, the African Union made a representation in which they said that Africa would gladly forgo all foreign aid - if the G8 agreed to pass harmonious laws to prevent their companies from avoiding taxes when doing business in Africa. It was a smart thing to say too - the taxes lost from taxable business in Africa every year through avoidance is almost 40 times what the continent receives in aid. If every African country cut it's corporate tax rate in half (and most are already among the lowest in the world - here in South Africa the corporate tax rate is less than 3rd of the individual income tax rate) and gave up all foreign aid - but those taxes were actually paid, Africa would be debt free in a year - and every African country would at LEAST tripple it's GDP even if it was so corrupt that 90% of the money was misspent (the actual levels are nowhere near THAT bad) - the remaining 10% invested would all but eradicate poverty on the continent.

        So that changes the picture: Estonia has not had a "sound and clever economic policy" - they've enriched themselves not by producing anything, not by selling any resources of value - but by stealing the taxes due to the governments charged with caring for the poorest people on the planet. Every dollar Estonia make in foreign tax, is an African child going to sleep hungry tonight.

        There is no reason this should be encouraged, supported or legal.

    • by AmiMoJo ( 196126 ) on Wednesday April 13, 2016 @03:27AM (#51897907) Homepage Journal

      This isn't just a money grab, it's about curtailing extreme abuse of the system. These companies benefit from the services paid for by taxation (infrastructure, education, healthcare, legal system etc.) but contribute almost nothing back. Certainly nothing like what the law intended.

      Essentially it's a bugfix to stop people abusing a flaw in the system, like a developer would ship for an MMO if players discovered a way to harvest vast amounts of gold in a way that was never intended.

      • by bigpat ( 158134 )

        This isn't just a money grab, it's about curtailing extreme abuse of the system. These companies benefit from the services paid for by taxation (infrastructure, education, healthcare, legal system etc.) but contribute almost nothing back. Certainly nothing like what the law intended.

        On the one hand, yes sure if they are actually illegally not paying taxes then I have no argument against that. If those are the taxes that the country has democratically decided. If a company just has a physical address and doesn't really do business in a country and then yes we are likely dealing with some level of fraudulent behavior just moving money around and laundering it in the lowest taxed placed.

        But for the most part what we are talking about are companies following the letter of the law to av

      • These European countries benefit from the services paid for by US taxation (R&D, military defense, infrastructure, education, healthcare, legal system etc.) but contribute almost nothing back.

        There, FTFY

    • by Kkloe ( 2751395 )
      well then, if it doesnt help the EU it will help the USA as they will get less money to do crap with

      so headline for this story should be, "EU proposes plan to help USA do less crap"
    • by JaredOfEuropa ( 526365 ) on Wednesday April 13, 2016 @07:43AM (#51898769) Journal
      It's not (only) about getting more money for the EU or member states' governments. It's also about making them pay their "fair share" so others will have to pay less.

      Now in almost any context I abhor that phrase "fair share", usually there is nothing fair about it. But in this case we're also talking about fair competition. Evading taxes is an expensive game that requires expert knowledge and a fair amount of money to set everything up, but it is also something that benefits enormously from economies of scale: it may cost $5.000 to hide $10.000 in profits, but only $50.000 to hide $1 billion. That puts tax evasion out of reach of small and medium enterprises, who will have an even harder time competing with the multinational giants if they are forced to pay the taxes thet the big boys can evade.
    • It's kind of a balance thing. Do note that the moderate middle is not necessarily the correct view in all cases; but most things don't work at extremes. In the great many cases where a moderate middle *is* correct, it's a middle of objective extremes; the golden mean of ideal A and ideal B is not necessarily the golden mean of extreme -1 and extreme +1, and the correct course may not be precisely 0.

      It's correct to say that allowing businesses to evade 100% of all taxes is non-ideal.

      It's also incorrect

  • by Teun ( 17872 ) on Wednesday April 13, 2016 @02:32AM (#51897735)
    I find it quite the irony that the British commissioner is in charge of this proposal.

    The term 'Offshore' for banking is a very British institution referring to their Crown dependencies on smaller islands, be it on the Channel Islands or in the Caribbean.
    In 1978 when I started working internationally all British engineers had such an Offshore Account and it wasn't because they wanted their bank manager to live in nicer weather.

    Let's see if there is another howl in Westminster about Brussels interfering in their national interests.
    A lot of the problems could have been fixed by the British parliament years ago.
    • Re:Ironic (Score:4, Informative)

      by TheRaven64 ( 641858 ) on Wednesday April 13, 2016 @03:15AM (#51897879) Journal
      There isn't likely to be any complaint. The British government is currently a little bit shaky over the Panama leaks. It turns out that the Prime Minister blocked previous EU plans to strengthen disclosure rules for off-shore trusts, and is the beneficiary of an off-shore trust. The Chancellor wasn't popular even before the current revelations, but it turns out that both he and the PM have benefitted from the lower tax rate for high income holders and a large chunk of his income comes from dividends in a company that hasn't paid any UK tax for years. They're playing up the fact that it was a British commissioner who is pushing this because they want to make it look as if the British Government is in favour of this kind of thing. Now, of course, they may try to block it in a year's time when people have all forgotten about the current scandals...
    • Re:Ironic (Score:5, Interesting)

      by muffen ( 321442 ) on Wednesday April 13, 2016 @03:43AM (#51897959)
      This was up for debate in EU a while back, and it was the british who blocked it. However, with the panamapapers being leaked, and Cameron's own involvment, it might not be so easy to block it this time.

      The timing isn't an accident, and the british commissioner leading it isnt an accident either, its all designed to maximize the chances of it going through.

      I think this is a good start, you pay taxes where you earn the money...
    • by Xest ( 935314 )

      "The term 'Offshore' for banking is a very British institution referring to their Crown dependencies on smaller islands, be it on the Channel Islands or in the Caribbean."

      Making it a British problem is the Corbyn line, but it's pure populism and incredibly hypocritical. Britain has recieved flack for hundreds of years for it's imperialism, if we were to start dictating what crown dependencies do, effectively disenfranchising them by removing their previously granted right to independently govern themselves.

      • The fact they're crown dependencies should be neither here nor there, we should treat them and their people with the respect that we treat any independent nation.

        They're either British or they're not. If they're British, we're responsible for them, and should intervene (as happened for the abolition of the death penalty). If they're not British, we should can the whole Crown Dependency malarky and let them be truly independent nations.

        As for Les Îles Falkland (in the original French), I don't see Corbyn's statement as hypocritical really. It is one of self-determination. The Falkland islanders have chosen by referendum to subject themselves to British rule --

        • by Xest ( 935314 )

          Maybe if you were right - either they're British or they're not, then you'd have a point, but despite your attempt to simplify the issue down to binary dumb-think that's just not the reality we live in. The fact is that self-governing dependencies are an actual thing whether you choose to try and write off the whole issue by pretending otherwise or not.

          As for the rest of your post, it was just a mess of confusion of various completely irrelevant issues so I'm not even going to waste my time other than to po

      • If we attempt to rule them with an iron fist from Westminster they'll simply choose to go for full independence and continue doing what they do regardless of what we think

        So? It seems to me that it would be a lot easier to invade them with the help of the British armed forces than fighting them defending their colony.

  • by cas2000 ( 148703 ) on Wednesday April 13, 2016 @02:51AM (#51897793)

    If we can have lists of "rogue nations" and "terrorist organisations" that it is illegal to deal with, then there's no reason why we can't also have lists of "rogue tax-haven nations" (like British Virgin Islands) and "tax-evasion organisations" (like Mossack Fonseca) that it is also illegal to deal with.

    It should be a serious crime with huge penalties (both monetary and gaol time) to negotiate with or transact business with any government, company or organisation in one of the listed countries, or to own, operate or conduct business with any listed entity in the organisations list.

    That would solve the problem at its source.

    And before anyone says that Mossack Fonseca is a legal company that provides other services than just setup of shell companies and tax evasion, the same is true of Hamas. They are a huge humanitarian organisation in the Middle East, providing financial and medical aid and other services to those who need it. Unfortunately, they also have a nutcase terrorist militant wing - this gets them listed as a terrorist organisation and no amount of humanitarian work by the majority non-terrorist parts of Hamas will ever get them off that list.

    • Unfortunately, they also have a nutcase terrorist militant wing - this gets them listed as a terrorist organisation and no amount of humanitarian work by the majority non-terrorist parts of Hamas will ever get them off that list.

      Yeah isn't it so unfair that if you go round murdering people, then everyone will forget all the good you do too.

      • Unfortunately, they also have a nutcase terrorist militant wing - this gets them listed as a terrorist organisation and no amount of humanitarian work by the majority non-terrorist parts of Hamas will ever get them off that list.

        Yeah isn't it so unfair that if you go round murdering people, then everyone will forget all the good you do too.

        I think you've managed to flip his argument right upside down. His point wasn't that we should turn a blind eye to Hamas's militant activities due to their humanitarian ones -- it was that we (quite rightly) don't, and that we should apply the same standard to organisations that support financial crime and stop using their legitimate activities as an excuse to turn a blind eye. If a foreign company actively advises its clients on how to break laws (the allegations against Mossack Fonseca are not just about

        • I think you've managed to flip his argument right upside down.

          You are absolutely right. I misread it somehow (the original is quite clear). I retract my statement.

    • If we can have lists of "rogue nations" and "terrorist organisations" that it is illegal to deal with, then there's no reason why we can't also have lists of "rogue tax-haven nations" (like British Virgin Islands) and "tax-evasion organisations" (like Mossack Fonseca) that it is also illegal to deal with.

      It should be a serious crime with huge penalties (both monetary and gaol time) to negotiate with or transact business with any government, company or organisation in one of the listed countries, or to own, operate or conduct business with any listed entity in the organisations list.

      That would solve the problem at its source.

      And before anyone says that Mossack Fonseca is a legal company that provides other services than just setup of shell companies and tax evasion, the same is true of Hamas. They are a huge humanitarian organisation in the Middle East, providing financial and medical aid and other services to those who need it. Unfortunately, they also have a nutcase terrorist militant wing - this gets them listed as a terrorist organisation and no amount of humanitarian work by the majority non-terrorist parts of Hamas will ever get them off that list.

      The British Virgin Islands are not a country, they are a part of Britain. The problem here in the specific case of Great Britain is that they pass tax law reforms and anti tax-haven laws but then ensure that these do not apply to "the colonies of the empire" (did I overdose on sarcasm? to be fair they actually call these places: 'British overseas territories' these days, not colonies). Britain for all it's officially tough stance on tax dodging is in the habit of passing reforms with one hand while digging

    • by Tom ( 822 )

      there's no reason why we can't also have lists of "rogue tax-haven nations"

      There is. The reason is that the USA would be on that list. Many US states are now tax havens, and that they eroded the banking secrecy of Switzerland, for example, has turned out to be just an effort to eliminate competition.

      • There is. The reason is that the USA would be on that list. Many US states are now tax havens,

        Isn't there a human involved in opening a bank account? Isn't their identity recorded?

  • Why would EU want multinational giants like Google to have full disclosure of their tax evasion strategies when they have absolutely no intention to hide it? Their tax evasion strategies are commonly known as "Double Irish, Dutch Sandwich", which could easily be found in modern textbooks.

    Ultimately the corporate taxes are waived in Bermuda (aka. Bermuda Black Hole), I wondered how EU was supposed to regulate it?
    • by Nemyst ( 1383049 )
      If they actually wanted to solve it, they could simply make it illegal to perform transactions with entities located in Bermuda and other similar countries? It's not like there's much legitimate business being done through those places, and if the entire EU decided to block them, they'd have to change quick.
  • So now that it's the run-up to the EU exit referendum in the UK, the Google search engine will be modified so that any "should UK leave the EU" search will simply return "Yes, because we want to keep our tax situation secret in the UK".

  • Missing the point (Score:5, Interesting)

    by EmperorOfCanada ( 1332175 ) on Wednesday April 13, 2016 @04:51AM (#51898127)
    I keep hearing about the various governments being out this number of billions or that number of billions. But where I see the big problem is competition. How can local companies compete with these non-tax paying companies when they are forced to pay taxes.

    Capitalism is quite simply the reinvestment in the means of production. With tech companies this can be a complicated relationship with both reinvesting in the actual product, and having the cash available to go around buying out similar companies. Another layer in that involves both issuing new shares to buy companies, and issuing shares to attract investors.

    As an example, if a local UK company wants to compete with Google in the ad space in the UK, they will end up paying full taxes on any profits; while google won't. Thus google will be able to return a higher profit to their investors, have more cash to buy out competitors, and will be able to issue more valuable shares as part of those buyouts. The UK company will simply have much of its value continuously eroded by taxes that are annually removed from its balance.

    Obviously using google as a comparison to some little ad company is a bit unbalanced, but the same applies to any homegrown company that legally exists only in the European country. Cutting edge drones, robotics, 3D printing, or pretty much anything along those lines will not be able to match the growth curve of a company paying a tiny fraction in taxes.

    Those sort of companies that could otherwise become international players are what drives a country's economy. To allow certain countries to always have the upper hand is just going to be a long term bad plan.

    So I wouldn't be so much worrying about the handful of missing billions but the long term missing trillions.

    So quite simply, make sure that these international companies are under the exact same tax burden as a local company when it involves any business within Europe.

    So if a local company were to make an apple priced smart phone and would end up paying $80 in taxes. Make sure that Apple selling the same phone is paying $80 in taxes regardless of what paper shenanigans they try.
  • It'd be interesting to know who was the first, among Google, FB and AZ, to build a clever financial scheme in order to - legally (that's why the law is being changed) - pay less taxes. My money would go on Google being the smartest, the other would have simply copy-pasted.
    • by vovin ( 12759 )

      This has been going on far far far longer than existence of google, or apple or facebook.
      These tax havens have been running like this for last couple hundred years.
      Just because it's being advertised now doesn't make it a new thing.

    • They're all copying "meat-space" firms. Just the difference is that there's no physical product so they can export an even bigger share of their profits.
  • a new clause has reportedly been added to require the companies to say how much money they make in so-called "tax havens."

    Proving once again that politicians have zero understanding about how a "tax haven" actually works. I can't really declare income on money that doesn't belong to me anymore...

  • Companies should pay tax in all locations in which they operate. If they gross some amount across 2 countries, and they're earnings are split 60/40 between countries A and B, then they should be taxed on 60% of their earnings at country A's tax rates and 40% at country B's tax rate. If any money is shifted between country A and B within the company, then it should be taxed leaving country A at their tax rate, and entering country B at their tax rate. This might reduce the advantage for countries with lower

    • Which earnings do you want to split? Acme Local Ltd in the UK has zero earnings! You want part of the earnings of Acme Global Corporation? Not possible, they have no business in the UK and no UK profits that can be taxed. Ah, those licensing fees Acme Local pays to Acme Global - it is all at market rate.
    • That is, in fact, how it works today. You pay corporate profits taxes at the rate of the country in which you earned those profits. High-tax jurisdictions don't like this, though, because companies will shift their profit centers to those low-tax jurisdictions. And somehow that's "not fair".

      I wonder how many of those bureaucrats clammoring for "fair share" tax payments refuse to take deductions on their own personal income, and ensure they pay at least 64% to match the highest personal income tax rate [wikipedia.org] in

  • When it comes to taxes, those who throw the phrase "fair share" around interpret it as more, more, always more, more, and a hell of a lot more.

    • by DogDude ( 805747 )
      When I use the throw around the phrase "fair share", including in this context, I mean that everybody should pay the same rate. Some companies do need to pay a hell of a lot more, because they're paying significantly less than other companies, true. But some companies don't have to pay any more at all, because they're already following the intent of the law.
      • by fche ( 36607 )

        That's more reasonable, good.
        I wonder though - why "the same rate"?
        What makes a proportion of profit (or income?) the natural tax amount, as distinct from e.g., an accounting of government services used?

  • Fine no tax then no fire / free ambulance / cops / etc.

    Now it's not fair to the workers to cut them off from the ambulance so if need we bill your office for that cost if needed. And if it's a night and some one beakers in we are not sending the cops to help you.

  • by rossdee ( 243626 )

    Isn't Ireland (Eire) in the EU ?
    They must have low taxes or why would so many US companies movr their KQ there...

  • It's not Facebook or Google. It's Facebook-UK or Google-Italy. Each can report their income and expenses within the jurisdiction that they operate. Usually this is an individual country. Those expenses can include interest, franchise, management, licensing and other fees paid to the parent corporation. If this parent corporation resides outside that taxing jurisdiction, good luck getting any continent-wide or global information out. The subsidiary doesn't have access to it and the local taxing authorities c

  • >> 600 million euros a year (nearly $700 USD)

    I wish. I could retire on the change in my pocket.

  • Since the Panama Papers, a new clause has reportedly been added to require the companies to say how much money they make in so-called "tax havens."

    To pretty much every country, every other country charging a lower corporate tax rate is a "tax haven". Why don't they just come out and state they want to tax earnings made overseas since other countries are somehow able to charge lower tax rates, and that's "not fair"...

    Heck, let's just jack everyone up to the level of the US, near 47% [wikipedia.org] just to make it fair worldwide...

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