査読研究ノート グローバル エコノミーの一重要側面 タックス ヘイヴンと国際取引 中村 雅秀 要旨 IT TH Google TH. TH キーワード IT /

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1 査読研究ノート グローバル エコノミーの一重要側面 タックス ヘイヴンと国際取引 中村 雅秀 要旨 IT TH Google TH. TH キーワード IT / higemasa-n@emobile.ne.jp

2 TH OECD TH TH 1. グーグル ケース - US Google GIH GBI GIL Google GIL GIL GNH GIH

3 GIH. % %. %, % GIL. % GBI US 法人 (CA) Google 本社英領バミューダ諸島 Google Bermuda Islands (GBI) アイルランド法人 1 Google Ireland 2 Holdings(GIH) 5 オランダ法人 7 3 Google 8 Google Ireland Netherland (GNH) Limited(GIL) 4 6 世界中の Google 関連事 業者 図 - 1 無体資産関連取引 グーグル ケース 2. オーブンシャ ケース - TH OH C C % AS OH.. % AT AT AS AS OH AT. % AT JGI JGI OM

4 日本 オランダ ( 財 ) センチュ 1 オーブンシャ ホー 3 アトランティック リー文化財団 ルディング (OH) 社 (AT 社 ) (C 文化財団 ) アスカファンド 社 (AS 社 ) 第 3 国 非関連事業者 8 旺文社メディア (OM 社 ) 7 JGI 社 図 - 2 金融資産関連取引 オーブンシャ ケース OH JGI. % OH AS OH AT. % AT TH OM 3. アメリカン ホスピタル社ケース - TH HCA KFSH HCI KFSH LTD HMS

5 HCI HCA HCA HCA,. LTD. HCA HCA % HCA TH % HCA% 米国 英領ケイマン諸島 サウジアラビア 1 HCA 第 1HCI HMS 2 直営病院 5 3 HCA Cayman (LTD) 4 6 KFSH マネジメント契約病院 第 2HCI 図 - 3 サービス関連取引 アメリカン ホスピタル社ケース % & HCI HMS HCA Hospital Corporation of America HCI Hospital Corp. International, Ltd. Hospital Development Co., Ltd. LTD Hospital Corp. of the Middle East, Ltd. Hospital Corp. and America, Ltd. HMS Hospital Management Service, Ltd.: HCI KFSH King Faisal Specialist Hospital HCA HCI LTD HCI LTD HCI LTD HCI

6 TH HCA TH GoogleGIH IRS APA TH

7 TH TH TH TH EU. % TH TH TH TH

8 PE OECD TH TH TH bona fide owner & investor TH OECD TH TH TH

9 註 Hospital Corporation of America v. Commissioner of Internal Revenue Service,.

10 International Transactions and Tax Havens in the Global Economy NAKAMURA Masahide Abstract In the Global Economy, Newer Level of Sovereignty at Bay led by Global Shift toward Intangible, Finance, Service of International Transaction by multinational corporations through Tax Havens (TH), is one of the most important issues. In this article, it should be clarified that three international transaction cases by Google, Ohbunsha and American Hospital should be typical cases of TH- transactions, and could indicate newer issues for economic theories developed through its processes. In the case of Google Inc., it realized a huge tax evasion of $3.1 billions through TH subsidiaries and transactions of its trademark, as Ireland and others. In the case of Ohbunsha Holdings, it evaded 10.7 billions through TH by increasing capital, as Holland and others. In the case of American Hospital Co., it evaded $1.8 millions through tax havens with service-transactions as in the Cayman Islands. The common background of these international transactions is just tax evasion through TH-transactions using different tax and other legislative systems, especially source-rule. At the same time, the key-issues are mainly the jurisdiction and residence, as in the Google-case, bona-fide ownership and its dilution, as in the Ohbunsha-case, and valuation of intangible and service, as in the American Hospital-case. Also, these issues are more important in changing aspects to Non-national Corporations of Multinational Corporations and Counter-laundering of Monetarism. Keywords Tax Havens, International Taxation, Multinational Vehicles, Residence, Business Purpose, Income Source, Financial-, Service-& Intangible-Transactions Correspondence to: NAKAMURA Masahide Professor emeritus, Ritsumeikan University higemasa-n@emobile.ne.jp

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