0115名刺は切らしておりまして
2019/03/21(木) 01:42:49.44ID:nxWaHcWHhttps://ec.europa.eu/taxation_customs/business/company-tax/fair-taxation-digital-economy_en
Example
A company offering online services has its headquarters in Country A but most of the
users of these services are actually in Country B.
The profits of this company are created through user activity in Country B, but are taxed
in Country A because that is where the company’s headquarters are.
Sometimes, companies will install their headquarters in Country A on purpose if the tax rate
is lower in that country - even if they don’t have many users there.
国家Aに本部があるが、ユーザーの大半は国家Bにあるとする
その場合、国家Aで利益の徴税が行われ、国家Bでは行われない
これを悪用すると、全く税金を払わないような企業が現れるので、これに対して課税できる新税を作るということ
