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近两万家公司，却都注册在一个办公地址。是巧合？是缘分？还是…。
而其中还不乏名贯中西的角色，诸如希捷，百度等公司。甚至你还能看到可口可乐，甲骨文，新浪，联通，联想等巨无霸的身影。
这是为什么呢？– 小沈阳
那是避税天堂！– 奥巴马
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希捷，这家总部位于加利福尼亚斯科茨溪谷（Scotts Valley）的全球最大硬盘制造商，在其美国证监会的档案中却显示，它将开曼群岛(英属)乔治城的南教堂街（South Church Street)作为了它的备案地址。
正因此，希捷公司成为了奥巴马4日推出的旨在禁止技术型美国企业利用海外地点避税的税改方案所波及的企业之一。另据彭博社的数据显示，截至2008年6月，希捷公司所需缴纳的实际税率为5%，而同时期美国企业的税率却为35%。
开曼群岛是不向注册其上的公司征收所得税的。也因此，这个加勒比海岛国为美国参议员Byron Dorgan所诟病，指责它帮助不计其数的美国公司合法逃缴了数十亿美元的税款，而这些公司中就包含有可口可乐和甲骨文公司。
Byron Dorgan，这位年届66岁的北达科他州民主党人，同时指出：“当我们的普通公司在经济低迷的环境下仍努力工作，并缴纳应负担的税收时；那些超大型企业却在利用税法上的漏洞逃避他们本应承担的税费。所以，希望国会能尽快采取行动，终止向那些将本土就业岗位转移到海外的落跑企业提供税收减免政策。”
大公司
根据美国政府责任办公室（GAO）的统计，美国联邦政府前百大合约承包商中，就有四分之一的企业在开曼群岛设有分公司，其中包括奥驰亚集团（Altria Group Inc.）和泰科国际（ Tyco International Ltd）。而道琼斯工业指数的30家成分企业中，也至少有十家公司注册在开曼群岛。
此外，据美国政府责任办公室（GAO）统计，截至2007年11月，多达378家美国上市公司在开曼群岛上拥有至少一家关联公司。另据美国证监会的文件显示，奥驰亚（Altria），泰科（Tyco），可口可乐（Coke）以及甲骨文（Oracle）都在开曼群岛上拥有子公司，而希捷更是直接将其总部所在地列示为开曼群岛。
英特尔(Intel Corp.)，这家位于加利福尼亚圣克拉拉的全球最大芯片制造商，作为道琼斯工业指数的30家成分企业中的一员也在利用离岸地区来减免他在美国税负。
英特尔前主管税务的副总裁Robert Perlman早在1999年3月向美国参议院财政委员会作证时表示，如果英特尔在1968年创立之初就注册在了开曼群岛将会发展得更好。
他指出：“就因为母公司是美国公司，我们的国际竞争力被我们的税法削弱了。”
小细节
英特尔发言人Chuck Mulloy表示，他们公司正在研究奥巴马总统4日有关打击利用“离岸避税天堂”逃税的讲话。Mulloy说到：“我们正在评估奥巴马的方案，特别是针对税收的部分，要知道，魔鬼在于细节。”
Mulloy还表示，英特尔已为其开曼群岛上的子公司利得在美国付税。
希捷的发言人Brian Ziel4日表示，他们在开曼群岛上注册公司是为了减税。他说到：“这样做的优势在于，不仅能够减轻我们海外收入的税赋，也有利于我们在全球范围内调配资产，从而保持我们的竞争力。”
同时，Ziel也表明，希捷不但有85%的员工来自美国以外的地区，而且还有超过70%的公司收入来源于海外。
Ziel还说到，“事实上，我们的行政总部就在开曼群岛，正如我们的年报上所列示的。”
18,857开曼公司
奥驰亚（Altria）的发言人Bill Phelps表示他们公司正在设法注销他们位于开曼群岛的分公司。可口可乐（Coke）的发言人 Kerry Kerr则说到：“出于战略上的考量，我们不会对自身的税务政策发表评论。”
而泰科（Tyco）的 Paul Fitzhenry和甲骨文（Oracle）的发言人Karen Tillman则未回电要求发表评论。
位于开曼群岛南教堂街上的一幢5层办公大楼，却为18,857家公司提供了办公地址。而这幢被称为阿格兰屋(Ugland House)的建筑，就是希捷在美国证监会文件中的总部所在。据美国政府责任办公室（GAO）统计，大约有一半在开曼注册的公司，其账单地址写的是美国。
4日阿格兰屋（Ugland House）还被美国总统奥巴马公开点名。
奥巴马说：“在竞选期间，我就表示过对开曼群岛上那栋竟有超过12,000家企业将其视为自己总部的小楼的愤慨！而且我以前也说过，如果它不是世界上最大的办公大楼，那么它必然是世界上最大的税收漏洞。我相信美国民众都清楚它究竟是个什么东西，像这样的税收漏洞必须被我们终结。”
开曼群岛上占据了整个阿格兰屋（Ugland House）的律师事务所Maples & Calder则表示，奥巴马恐怕搞错了。
没有金融犯罪
Maples & Calder的执行合伙人Charles Jennings说到：“恐怕要让大家失望了，我们的办公楼既不是全世界最大的办公大楼，更不是金融犯罪的中心。”
他接着说到，“在开曼群岛上注册办公地点，仅是出于商业的考量，而并非是以避税为目的。因为开曼群岛能帮助企业更好的融资和操控全球业务。
在过去的五年间，这间向企业提供其地址的事务所又为6,000多家新公司进行了注册。追溯到2004年，在开曼群岛（这个北距古巴150公里的英属直辖地）上，这栋建筑就为12,748家企业提供了同一地址。
总部位于佛罗里达珊瑚阁（Coral Gables）的德尔蒙特公司（Del Monte Fresh Produce Inc.,）在其美国证监会的文件中却列出了另一个地址——位于开曼群岛乔治城玛丽街的沃克居（Walker House）。它仅仅是在阿格兰屋（Ugland House）的拐角处。
德尔蒙特公司（Del Monte）2008年的实际税率为3%，相对于2007年高了1%。他们的发言人Vidya Samsundar没有立即对为什么将公司注册在开曼群岛发表评论。
原文
Coca-Cola, Oracle, Intel Use Caymans to Avoid Taxes (Update1)
By David Evans
May 5 (Bloomberg) — Seagate Technology, the world’s largest maker of hard disk drives, is headquartered in Scotts Valley, California. Yet the documents it files with the Securities and Exchange Commission list its address on South Church Street in George Town, the capital of the Cayman Islands.
Seagate is just one of the companies that may be affected by President Barack Obama’s proposal yesterday to raise about $190 billion over the next decade by outlawing techniques used by U.S. companies in offshore locations to avoid paying taxes. While the U.S. corporate tax rate is 35 percent, Seagate paid an effective tax rate of 5 percent in the year ended June 2008, according to data compiled by Bloomberg.
The Caymans have no corporate income tax for companies incorporated there. The Caribbean island has helped scores of U.S. companies, including Coca-Cola Co. and Oracle Corp., to legally avoid billions in tax payments to the U.S. government, says U.S. Senator Byron Dorgan.
“Our Main Street businesses are working hard during this economic downturn to pay their fair share of taxes,” says Dorgan, 66, a North Dakota Democrat. “Some of the country’s largest corporations are using these loopholes to avoid paying their fair share of taxes. It is my hope that the Congress will quickly take action to pull the plug on tax breaks that subsidize runaway plants that move U.S. jobs overseas.”
Largest Companies
One quarter of the 100 largest contractors with the U.S. federal government, including Altria Group Inc. and Tyco International Ltd have had subsidiaries in the Caymans, according to a study by the Government Accountability Office. At least 10 of the 30 companies listed in the Dow Jones Industrial Average have had units with addresses in the Caymans.
As of November 2007, 378 U.S. publicly traded companies had at least one significant subsidiary in the Cayman Islands, a GAO study found. Altria, Tyco, Coke and Oracle still have subsidiaries in the Caymans, according to their most recent SEC filings. Seagate lists its headquarters in Grand Cayman.
One of the Dow 30 companies using offshore sites to reduce its U.S. taxes is Santa Clara, California-based Intel Corp., the world’s largest chipmaker.
Intel’s then vice president of tax, licensing and customs, Robert Perlman told the U.S. Senate Finance Committee in March 1999 that Intel would have been better off incorporating in the Cayman Islands when it was founded in 1968.
“Our tax code competitively disadvantages multinationals simply because the parent is a U.S. corporation,” Perlman testified.
‘The Details’
Intel spokesman Chuck Mulloy said yesterday his company is reviewing the president’s speech on offshore tax havens. “We’re studying the Obama proposal,” Mulloy said. “Particularly with taxes, the devil’s in the details.”
Intel pays U.S. taxes on interest earned by its Cayman Island subsidiaries, Mulloy said.
Seagate spokesman Brian Ziel said yesterday that his company incorporated in the Caymans to reduce its taxes. “The competitive benefits relate both to taxes saved on certain income earned outside of the United States and the ability to efficiently deploy assets around the globe to remain competitive,” he said.
Eighty-five percent of Seagate’s employees work outside the U.S. and more than 70 percent of the company’s revenue comes from sales overseas, Ziel said.
“Officially, our administrative headquarters is in the Caymans,” Ziel said. “That’s how it’s listed in our annual report.”
18,857 Cayman Corporations
Altria spokesman Bill Phelps said his company is in the process of dissolving its Cayman subsidiary. Coke spokeswoman Kerry Kerr said, “We don’t comment on tax strategies, for competitive purposes.”
Tyco’s Paul Fitzhenry and Oracle spokeswoman Karen Tillman didn’t return calls requesting comment.
A five-story office building on South Church Street in the Caymans serves as the official address for 18,857 corporations. That building, called Ugland House, is listed in SEC filings as Seagate’s headquarters. About half those Cayman companies had billing addresses in the U.S., according to a 2008 GAO study.
President Obama referred to Ugland House yesterday.
“On the campaign, I used to talk about the outrage of a building in the Cayman Islands that had over 12,000 businesses claim this building as their headquarters,” Obama said. “And I’ve said before, either this is the largest building in the world or the largest tax scam. And I think the American people know which it is: The kind of tax scam that we need to end.”
Maples and Calder, the law firm that occupies all of Ugland House in Grand Cayman, said Obama is mistaken.
No Financial Misconduct
“I’m sorry to disappoint anyone, but our office is neither the largest building in the world nor a center of financial misconduct,” said Charles Jennings, joint managing partner of Maples and Calder.
“Having a registered office address in the Cayman Islands is driven by commercial considerations, not by tax avoidance,” Jennings said. “It allows companies to raise capital and conduct global business.”
The firm, which provides services for the corporations that use its address, has incorporated more than 6,000 new companies over the past five years. Back in 2004, the building served as home to 12,748 companies using the same address in the Caymans, a British crown colony 150 miles south of Cuba.
Del Monte Fresh Produce Inc., whose corporate headquarters is in Coral Gables, Florida, lists another address — Walker House on Mary Street in George Town, Grand Cayman — in its SEC filings. That’s around the corner from Ugland House.
Del Monte’s effective tax rate for 2008 was 3 percent, up from 1 percent the year before. Del Monte spokeswoman Vidya Samsundar had no immediate comment on why the company is incorporated in the Caymans.
Editor: Jonathan Neumann, Laura Colby, Neumann
To contact the reporter on this story: David Evans in Los Angeles at [email protected]
Last Updated: May 5, 2009 12:27 EDT
http://www.bloomberg.com/apps/news?pid=20601109&sid=aKIWWLUgPxNw&refer=exclusive
