تحويل الدخل جغرافيا كاستراتيجية للتخطيط الضريبي في الشركات المتعددة الجنسيات : دراسة حالة شركة Google.Inc

الملخص EN

While the modern global economy is highly integrated and interconnected, there are still significant differences between the tax systems of countries, which provide objective motivations for multinational companies to implement tax planning practices, by building strategies to shift income geographically and choose low tax jurisdiction as a place to receive.

in order to answer the problem, we studied the case of google INC.

which is active in the sector of technology and modern technologies, through the analysis of its tax plan and to determine the tax performance of the period from 2013 to 2016, the study found that the institution adopts a strategy called the Dutch sandwich, effectively transferred a large part of its non-commercial income from intangible assets geographically to income without nationality and not taxable anywhere, which contributed to the achievement of considerable tax savings during the study period.