أهمية استخدام الملاجئ الضريبية ضمن استراتيجيات التخطيط الضريبي للشركات متعددة الجنسيات : إشارة لحالة شركة Google Inc

الملخص EN

This study aims to identify the importance of the use of tax havens within the tax planning strategies of multinational companies.

These companies, are subject to taxation in many countries, and to reduce their tax burden, they use strategies to transfer this burden to countries with low rates of taxes,and often to tax havens.

We highlighted in ower study the tax planing process of Google Inc, , and we concluded that it adopted a set of strategies and benefited from the differences between the tax legislation of countries, We also concluded that tax havens are an important part of its tax planning strategies.