Transcription of 税制調査会 国際課税DG① - cao.go.jp
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( ) BEPS 25 10 24 ( ) 24 Copyright 2013 Nishimura & Asahi. All rights reserved. Double Irish with a Dutch Sandwich Swiss Trading Company Hybrid Bond Hybrid Instrument 10 11 Copyright 2013 Nishimura & Asahi. All rights reserved. 1. 31 2011 12 37 33 25 14 24 19 2013 6 3 Copyright 2013 Nishimura & Asahi.
→ 従って、連結ベース(つまり、米国を含めた全世界 ベース)の法人実効税率で見ると、アマゾンは31% (2011年。なお、12年は78.6%)、米ヤフーは37%、
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