On the Borrowed Points and Danger Prevention of Cross-Border Tax Planning

The example of Apple Inc.

Authors

  • Chengjie Bian

DOI:

https://doi.org/10.54097/7cktf536

Keywords:

Cross-Border Tax Planning, Apple, Tax Avoidance

Abstract

International tax planning can reflect the level of an enterprise's multinational business management, but also relates to the financial cost of growth and decline, is a must for enterprise managers. International tax planning refers to the multinational taxpayers to make in advance, used to reduce the international tax obligations of multinational investment and business plans. With the global inflation, the use of reasonable means to reduce the tax burden in the international tax environment has become a practical need to promote the further development and growth of China's multinational companies, but at present, China's multinational enterprises are still in the initial stage of multinational operations, many managers for the discussion of the international tax planning only stays on the surface. Therefore, this paper analyzes the possibility of international tax planning, tax jurisdiction, policy loopholes, tax avoidance risks and hazard prevention from the perspective of Apple, for example, and analyzes Apple's Irish-Dutch Sandwich tax avoidance structure, which provides certain reference significance to our country's multinational tax planning.

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References

[1] G. Sun. Media management strategy of Japanese home game console companies--The case of Nintendo [J]. Social Scientist, 2019(08):48-53.

[2] Zheng Yi-Wei. Changes in international market structure and innovation of Japanese game industry [J]. Japan Studies, 2011(01):44-48. DOI:10.16496/j.cnki.rbyj.2011.01.015.

[3] Pang Yi-pei. The development trend of games in the new media era [J]. Young Reporter, 2015(14):69-70. DOI:10.15997/j.cnki.qnjz.2015.14.051.

[4] Chenyang Huang. Strategic research on Nintendo's entry into the mobile game industry [D]. Yanbian University, 2017.

[5] Nintendo's handheld 26 years [J]. Communication Technology, 2006(08):106-107.

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Published

30-09-2024

Issue

Section

Articles

How to Cite

Bian, C. (2024). On the Borrowed Points and Danger Prevention of Cross-Border Tax Planning: The example of Apple Inc. Frontiers in Business, Economics and Management, 16(3), 192-195. https://doi.org/10.54097/7cktf536