英検1級要約仕事・経済
多国籍企業は複数の国で事業を行っており、法人税率や税制の違いを利用できる場合があります。
Multinational companies operate across several countries and can take advantage of differences in corporate tax rates and tax rules. In some cases, firms arrange transactions within their own corporate groups so that profits are reported in jurisdictions where taxes are lower, even when much of the underlying business activity takes place elsewhere. Although these practices may comply with existing laws, they can significantly reduce the amount of tax paid in countries where companies employ workers, sell products, or use public infrastructure. As international business has expanded, concerns about this form of profit shifting have grown.
90〜110語 · プリントあり
