النموذج الدولي للشركات المتعددة الجنسيات: بين استغلال كيانات ذات الغرض الخاص وممارسة التجنب الضريبي: شركة آبل نموذجا

الملخص EN

This paper aims at providing an exhaustive understanding of (MNES) tax avoidance practices to manipulate the domiciliation and the implementation of their subsidiaries in tax heavens in form of special-purpose entities (SPES) or shell companies.

we use in this paper apple Inc's practice of tax planning as a case study.

the paper provides a careful examination of MNEs tax strategies and their contribution to capitals growth in offshore centers.

beside the desire of the tax heavens to retaining their part in the lost profits and the contribution of the countries, source of revenue, in activating a new tax competition to serve the MNEs interests, which we discuss in the general effects and the international reactions to the ugliness of negotiating the livelihood of nations.