Taxing the foreign profits of multi

Taxing the foreign profits of multinational firms
Tax avoidance by multinational firms is a complex challenge for national governments and the global tax system. Increasingly, high-income countries have been moving from foreign tax credit systems, to exempting foreign source income from domestic taxation. This column investigates how foreign profits should be taxed, taking into account the economic role of capital ownership. Domestic tax rates should ensure optimal allocation between domestic and foreign assets, while the tax base should be set to ensure asset purchases are undistorted. Countries may be forced to change their tax systems in more fundamental ways, however, as the mobility and flexibility of multinational corporations continues to grow.

Results (Chinese) 1:

跨国公司海外利润征税由跨国公司避税是一个复杂的挑战，各国政府和全球税收制度。越来越多，高收入国家有被从涉外税收信用体系，到国外来源收入豁免国内税收。此列调查如何海外利润应征税，考虑到资本所有权的经济作用。国内税税率应确保国内和国外的资产，而应该设置税基，以确保资产购买是不失真之间的优化配置。国家可能会被迫改变其税收制度，以更基本的方式，然而，作为流动性和灵活性的跨国公司继续增长。

Results (Chinese) 2:

征税的跨国公司的国外利润
被跨国公司避税是一项复杂的挑战，各国政府和全球税收制度。越来越多的高收入国家已经朝着外国税收抵免制度，从国内税收减免国外来源收入。本专栏探讨国外利润应如何征税，考虑到资本所有权的经济作用。国内的税率应确保国内外资产之间优化配置，而税基应设置为确保资产购买的失真。国家可能被迫但是，改变他们的税收制度更基本的方式，为流动性和跨国公司的灵活性继续增长。

Results (Chinese) 3:

跨国公司的跨国公司避税的外国利润征税是一个复杂的挑战，各国政府和全球税收制度。越来越多的高收入国家已经从外国税收抵免制度，以免除外国来源从国内税收收入。本专栏探讨了外国利润应如何征税，考虑资本所有权的经济作用。国内税率应保证国内和外国资产之间的最优分配，而计税基础应设置保证资产购买失真。各国可能会被迫以更基本的方式改变它们的税收制度，但是，由于跨国公司的流动性和灵活性继续增长。