yankho
Lero Tax Justice Network imasindikiza mndandanda watsopano wamisonkho yofunikira kwambiri yamakampani (English Corporate tax Havens Index, CTHI). Zikuwonetsa mayiko omwe amalola kusinthana kwa phindu ndi kuzunza misonkho kwamakampani akunja mwamphamvu kwambiri. (1)
Malo asanu ndi limodzi oyambilira pamndandandawo amapita kumayiko a OECD kapena madera omwe amadalira iwo. Ponseponse, mayiko a OECD ali ndiudindo wopitilira magawo awiri mwa atatu mwa mwayi wapadziko lonse lapansi wokhometsa misonkho pamakampani. Atatu apamwamba, ndi zilumba za British Virgin, Cayman Islands ndi Bermuda, ndi madera omwe boma la UK lili ndi mphamvu zokhazikitsa malamulo kapena kuletsa. Netherlands, Switzerland ndi Luxembourg zimabwera pachinayi, chachisanu ndi chachisanu ndi chimodzi.
Misonkho yofunika kwambiri yamakampani:
1. Zilumba za British Virgin (Gawo la Britain Overseas Territory)
2. Zilumba za Cayman (Gawo la Britain Overseas Territory)
3. Bermuda (gawo lakunja kwa Britain)
4. Netherlands
5. Switzerland
6. Luxembourg
7. Hong Kong
8. Jersey (Britain Crown Dependency)
9 Singapore
10. United Arab Emirates
Mulingo wathunthu pa Webusayiti ya Corporate tax Haven Index 2021
Maiko a OECD amapanga misonkho yapadziko lonse malinga ndi zomwe mabungwe amafuna
Udindowu ukuwonetsa momveka bwino chifukwa chomwe OECD, yomwe imakhazikitsa malamulo misonkho yapadziko lonse, sinapite patsogolo polimbana ndi misonkho yomwe mabungwe amachita. "Chifukwa cha kukakamizidwa ndi makampani akuluakulu komanso misonkho yamphamvu monga Great Britain ndi Netherlands, OECD yakhazikitsa misonkho yapadziko lonse m'njira yoti zofuna zamakampani olemera kwambiri zizitsogolera zosowa za ena onse," akufotokoza a Alex Cobham a Network Justice Network.
Miyezo ya OECD yosakanikirana imati "sichowononga" (ndipo potero imavomereza) yomwe, malinga ndi udindo wa CTHI, ndi omwe amachititsa 98% ya mwayi wapadziko lonse wokhudzana ndi misonkho yoipa. Poyankha kukakamizidwa ndi OECD, mayiko osachepera 2018 adakhazikitsa malamulo awo mdziko lililonse ndi mayiko omwe amalemba mabungwe kuyambira 11. Popeza OECD iphatikiza ndikudziwitsa izi isanatulutsidwe, sizinatheke kuzindikira kusinthana kwa phindu kwamakampani amitundu yonse. (2)
Attac ndi Network Justice Network ikufuna msonkho wamagulu onse
“Ngakhale malingaliro amakono a OECD pakusintha malamulo amisonkho padziko lonse lapansi alibe yankho lofunikira motsutsana ndi misonkho yamakampani amitundu yonse. Mliri wa mlengalenga uyenera kukhala mwayi woti mabungwe azithandizapo pomaliza ndalama zadzikoli, ”akutsutsa a David Walch aku Attac Austria. (3)
Attac ndi Network Justice Network chifukwa chake akufuna kuti kukhale kosavuta misonkho yapadziko lonse lapansi - yotchedwa Misonkho yonse yamagulu ndi msonkho wochepa wa 25%. Phindu lonse la gulu limagawidwa molingana ndi mtengo wowonjezeredwa kumayiko kenako ndikulipira msonkho.
Njira za Democratic UN m'malo mwazinsinsi za OECD
Gulu lapadziko lonse la chilungamo pamisonkho likufunanso kuti malamulo amisonkho a OECD asinthidwe ndi njira yapadziko lonse lapansi mogwirizana ndi United Nations.
Dereje Alemayehu, wotsogolera wamkulu wa Nobel Peace Prize-wosankhidwa ndi Global Alliance for Tax Justice: "Kudalira OECD pankhani zamisonkho padziko lonse lapansi kuli ngati kudalira gulu la mimbulu kuti ikumange mpanda mozungulira nkhuku zanu." Cobham akuwonjezera kuti: "Malamulo amomwe mabungwe apadziko lonse amapereka misonkho ayenera kukhazikitsidwa ku UN masana demokalase - osati gulu laling'ono la mayiko olemera omwe sanatseke."
Austria ili pa 33e pa Corporate tax Haven Index ndipo ndiomwe amachititsa 0,69% ya nkhanza zamakampani padziko lonse lapansi.
Ndemanga:
(1) Corporate tax Haven Index, CTHI, imalinganiza misonkho ndi malamulo azamayiko aliwonse okhala ndi "mphambu zofananira" za 100, osatanthauza kuti palibe mpata komanso 100 kutanthawuza kopanda malire pakuzunzidwa misonkho ndi mabungwe. Chiwerengerochi chimaphatikizidwanso ndi kuchuluka kwa ndalama zamabungwe amitundu yambiri mdzikolo kuti ziwerengere kuchuluka kwa misonkho pamalire mothandizidwa ndi dzikolo.
CTHI imathandizira zomwe zimatchedwa Mthunzi wazachuma (Financial Secrecy Index, FSI) ya Tax Justice Network. Pamodzi, ma indices amapereka chithunzi chathunthu cha nkhanza zapadziko lonse lapansi komanso chinyengo. Zolemba za CTHI zomwe mayiko amalola mabungwe amitundu yonse kulipira misonkho yochepa pazopeza zawo kuposa momwe ayenera. FSI imalemba momwe mayiko amathandizira anthu olemera kubisa ndalama zawo palamulo. Mitengo yokhoma misonkho yasankhidwa mosiyanasiyana - koma ena mwa onsewa: Zilumba za Cayman, Switzerland, Netherlands, Luxembourg, Hong Kong, Singapore, Briteni Islands Islands ndi United Arab Emirates ndi ena mwamagawo khumi apamwamba kwambiri m'ma India.
(2) Ku EU pakhala ambiri pakati pa maboma kuyambira pa Marichi 3, 2021 mokomera kukakamiza mabungwe kuti azisindikiza malipoti azachuma mdziko lawo. Komabe, izi zitha kusiya njira zambiri. Kuti mumve zambiri onani apa.
(3) OECD ikufunsira zovuta kuzimitsa mchitidwewu: Gawo la phindu lomwe makampani amapeza kudzera mumakampani azama digito ayenera kukhomeredwa msonkho ngakhale osawonekerako m'maiko omwe ogula amapezeka. Kuwerengera kwenikweni ndi kugawidwa kwa mapinduwa sikudziwikabe, koma atha kukhala ndi zotumphukira zofananira m'dongosolo lakale. Phindu lotsalira komanso phindu la makampani ena onse ziyenera kupitilirabe kuwerengedwa malinga ndi kachitidwe kakale, kozunza.
