PS
в моем предыдущем посте ошибочка вышла. я Иран имела в виду

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Лучше взять и изобрести завтрашний день, чем переживать о том, что вчерашний был так себе.
Стив Джобс

Americans For Tax Fairness



Fact Sheet: Offshore Corporate LoopholesKey Facts

Tax avoidance through offshore tax loopholes is a significant reason why corporations, which paid one-third of federal revenues 60 years ago, now pay one-tenth of federal revenues.
U.S. corporations dodge $90 billion a year in income taxes by shifting profits to subsidiaries — often no more than a post office box — in tax havens.
U.S. corporations hold $2.1 trillion in profits offshore — much in tax havens — that have not been taxed in the U.S.
General Electric, which uses a loophole for offshore financial profits, earned $27.5 billion in profits from 2008 to 2012 but claimed tax refunds of $3.1 billion.
Apple made $74 billion from 2009-2012 on worldwide sales (excluding the Americas) and paid almost nothing in taxes to any country.
26 profitable Fortune 500 firms paid no federal income taxes from 2008-2012. 111 large, profitable corporations paid zero federal income taxes in at least one of those five years.

Talking points

We should end tax breaks for corporations that ship jobs and profits offshore. It’s time to invest in America and create jobs here.
When big corporations use tax havens to dodge paying their fair share of taxes, the rest of us have to pick up the tab. Families pay higher taxes, get fewer services or we all get a bigger deficit.
Tax dodging by large corporations puts small businesses that play by the rules at a disadvantage. We need to level the playing field.
Corporations say our 35% corporate income tax rate is the highest in the world, which makes them uncompetitive and kills jobs. But corporations aren’t paying too much in taxes; many pay too little. The typical American family paid more income taxes in one year than General Electric and dozens of other companies paid in five years. Many large, profitable corporations pay a tax rate of less than 20%, and some pay absolutely nothing for years. If corporations pay less, you will have to pay more. Corporations need to pay their fair share too.
Corporations say a repatriation tax holiday will enable them to bring profits home, invest and create jobs. When this was tried in 2004 it was an utter failure. Companies actually cut jobs, but they lined the pockets of big shareholders and corporate executives. A tax holiday gives tax breaks to corporations that have done the most to dodge paying their fair share of taxes.

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Overview

Many U.S. corporations use offshore tax havens and other accounting gimmicks to avoid paying as much as $90 billion a year in federal income taxes. A large loophole at the heart of U.S. tax law enables corporations to avoid paying taxes on foreign profits until they are brought home. Known as “deferral,” it provides a huge incentive to keep profits offshore as long as possible. Many corporations choose never to bring the profits home and never pay U.S. taxes on them.

Deferral gives corporations enormous incentives to use accounting tricks to make it appear that profits earned here were generated in a tax haven. Profits are funneled through subsidiaries, often shell companies with few em­ployees and little real business activity. Effectively, firms launder U.S. profits to avoid paying U.S. taxes.
Loopholes used to shift U.S. profits to tax havens

U.S. firms can set up a subsidiary offshore, channel billions of dollars of profit through it and make the subsidiary “disappear” for U.S. tax purposes simply by “checking a box” on an IRS form.
Corporations can sell the right to patents and licenses at a low price to an offshore subsidiary, which then “licenses” back to the U.S. parent at a steep price the right to sell its products in America. The goal of this “transfer pricing” is to make it appear that the company earns profits in tax havens but not in the U.S.
Wall Street banks, credit card companies and other corporations with large financial units can easily move U.S. profits offshore using a loophole known as the “active financing exception.”
A U.S. corporation can do an “inversion” by buying a foreign firm and then claiming that the new, merged company is foreign. This lets it reincorporate in a country, often a tax haven, with a much lower tax rate. The process takes place on paper — the company doesn’t move its headquarters offshore and its ownership is mostly unchanged — but it continues to enjoy the privileges of operating here while paying low tax rates in the foreign country.

How to solve the problem

The simplest solution is to end “deferral,” as proposed by Sen. Bernie Sanders and Rep. Jan Schakowsky. Corporations would pay taxes on offshore income the year it is earned, rather than indefinitely avoid paying U.S. income taxes. This would also remove incentives to shift U.S. profits to tax havens, and it would raise $600 billion over 10 years.

Short of ending deferral, Congress should close the most egregious loopholes, such as “check the box,” “transfer pricing,” the “active financing exception” and corporate “inversions.” It should also end the loophole that lets firms deduct the cost of expenses from moving jobs and operations offshore if the profits earned from those activities remain offshore and untaxed by the U.S. — saving $60 billion over 10 years.

Sen. Carl Levin (D-MI) has introduced legislation, the Stop Tax Haven Abuse Act (S. 1533), that will close some of these loopholes. It will raise $220 billion over 10 years.
Corporations really want a “territorial” tax system

Corporations don’t just want to “defer” paying U.S. taxes on foreign profits. They want a “territorial” tax system that eliminates all U.S. taxation of offshore profits. This would provide even more incentives for corporations to shift profits to offshore tax havens. A system in which U.S. corporations pay no U.S. income taxes on offshore profits would encourage U.S. firms to create 800,000 jobs overseas rather than in the U.S.
Why not let companies “bring the money home?”

Because U.S. firms are officially holding $2.1 trillion in untaxed profits offshore, they are proposing a “repatriation tax holiday,” which would allow them to bring that money home at a special low tax rate. Supporters say this would increase domestic investment, creating jobs.

A tax holiday was tried in 2004, when $300 billion was brought home at a 5.25% tax rate, but it was a big failure. It did not increase domestic investment or create jobs, and the money was used largely for stock buybacks, dividends and executive bonuses. Also, a tax holiday costs more than it raises — it will lose $100 billion over 10 years. Worst of all, it rewards firms that use offshore tax loopholes, encouraging even more tax dodging in the future.

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Начиная с Войны между Севером и Югом(республиканцы боролись за отмену рабства с демократами рабовладельцами южанами), и заканчивая правами женщин. Много законов было принято для женщин республиканцами и (или) при респ президентах.
Почитайте в независимых источниках о данном, если интересно.

Историю надо знать, однако. -) Конечно, обе партии сделали немало для людей и хорошего,и плохого если уж в общем много лет брать....

10 Accounting Tricks the 1% Use to Dodge the Taxman




10. Tax Havens :

Hanging onto money using the world’s many tax havens has a long and dishonorable history, with areas like the Channel Islands’ freedom from taxes dating back as far as the Norman conquests. This trick is based on the fairly simple idea that if taxes are high in one location, you can gain an advantage by registering your location as being somewhere else instead.

It’s been a significant asset to corporations, but a number of celebrities have also taken advantage of global travel and relocation to avoid paying income tax. U2, David Bowie and The Rolling Stones are just a few of the names that have dodged the taxman by spending time abroad. It isn’t even a big disadvantage; in practice, residents can usually return to their country at a later date, or on visits.

Tax evasion through offshore havens occurs on a huge scale. A recent study by the Tax Justice Network found that approximately $21 trillion is currently being hidden in offshore tax havens. One of the most prolific offenders is the Cayman Islands, which is home to more than 85,000 companies – making it one of the few territories with more registered organizations than people.

9. Shell Companies

A shell company is a type of company that only exists on paper, allowing the person who uses it to funnel money through it and avoid paying taxes. Typically, this type of corporation has a legal existence but provides few or no actual products or services.

One classic way of using these companies is buying and selling through them, which means that the owner does not need to report international operations conducted through the shell company and will be able to avoid any taxes on the profits. Shell companies are also used to conduct various other pieces of shady business, including selling supermarket brand goods without impacting the value of the main brand.

Republican presidential candidate Mitt Romney recently got into hot water over claims that he has been evading the government’s claims on his finance, with one of the accusations that he channeled his income into a shell company in the tax haven of Bermuda. You could say he shares his party’s belief that the government should stay out of private citizens’ affairs…

8. Equity Swaps

An equity swap is another shady method of tax evasion. Basically, it’s an official agreement that allows two parties (say, two rich individuals or companies with in interest in reducing their taxes) to exchange the gain and loss of a set of assets without actually transferring ownership.

One of these swaps is generally pegged to a fixed rate, like LIBOR, which means that the participants can expect a fixed return, either in one payment or at several predetermined points.

This exchange of value allows the parties to avoid transaction costs and, in some cases, local taxes pegged to certain locations. This is obviously a sneaky bonus for people who want to avoid high taxes in a particular area while still getting the benefits of owning assets in another.

7. Avoiding Capital Gains Tax

Capital gains tax automatically kicks in from the sale of certain valuable properties, such as shares, and acts as a deterrent on investors cashing them in. Obviously, though, a number of rich people are interested in avoiding this and have found legal loopholes to allow them to do so.

One cunning way of dodging capital gains tax is by borrowing from an investment bank with the shares as collateral after purchasing options, which set their price at a fixed rate.

This sneaky option allows the borrower to avoid triggering the capital gains tax that would come with actually having the money at hand, while giving them the free cash – and allowing them to repay the loan – either from the profits of using the money or by handing over the shares themselves. Talk about making your money work for you.

6. Evading the Estate Tax :

Different places may call it the death duty, the estate tax, or the inheritance tax. But whatever the name, one thing’s for sure: most countries have ways of taking a percentage of a person’s possessions and capital once they have bequeathed it after passing away. While this may arguably be considered unfair, the methods some millionaires use to dodge this tax will make your hair curl.

The main problem with estate tax is that it only focuses on the actual property and capital owned by an individual, and there are a number of exceptions to the assets that it can target. One especially effective way of dodging it is to set up a GRAT (grantor retained annuity trust – basically a trust fund), which invests the money for you: any income earned over and above the interest is completely free of income and estate taxes.

Estate tax isn’t called the last “voluntary tax” for nothing: virtually anyone with the savvy to have earned any money in the first place can set up this loophole, and it’s completely legal as well.

5. Shell Trust Funds :

This scheme, which exists in forms such as the Jersey-based K2 fund run by Peak Performance Accountants, has allowed wealthy individuals to pay as little as 1% income tax per year. Subscribers to this kind of “tax plan” pay money into a trust fund, which accepts their money as “donations.” The fund then offers its members cheap loans, which the borrowers subsequently, shall we say, “forget” to pay back. Thus, by disguising their salaries as loans, the members can write off much of their income tax.

This scheme hit the headlines in the UK recently when it was revealed that comedian Jimmy Carr and thousands of other members were using it to eliminate most of their taxes – and this was after Carr had previously appeared in a sketch lampooning Barclays for only paying 1% tax.

This little legal loophole may have technically been within the law when it was devised, but it still looks like one of the shadiest tax dodges on the market to us.

4. Incorporating

In legal terms, there are many advantages to being a company and few to being an earner in the top tax bracket. As a result, a large number of celebrities have incorporated themselves in order to avoid various forms of tax. For example, by channeling your wages into a nominal “corporation” you are able to pay yourself a small, interest-free wage, claim expenses, and reduce income tax.

Others have devised even more cunning loopholes: take, for example, Mitt Romney’s recent maneuver of claiming the management fee of his corporation as a capital gain rather than income, which reduced his actual rate of tax rather sharply.

3. Payments in Kind

Payments-in-kind was a former tax loophole that has, fortunately, been rendered obsolete by tighter regulation. Previously, it was possible for executives to receive their payments “in kind” – so rather than receiving a regular wage, they would instead be paid in valuable, tradable commodities, such as gold, silk, or other consumer goods and benefits.

These could then either be sold or “traded on” for additional commodities, which could be used by the executive. Effectively, it reintroduced a mutated form of the old barter system as a tax loophole.

One more modern example is payment-in-kind securities, which give companies the option of paying investors in additional securities rather than cash.

Despite its advantages, the system had an obvious flaw in that being paid with a truckload of gold bars every month would overload even the most powerful executive’s car. There’s a reason we started using money in the first place, after all.

2. Life-Insurance Borrowing

This is an especially clever use of borrowing against an asset – in this case, the asset being a life insurance policy. The way this loophole works is this:

An individual takes out a policy with a large cash dividend – for example, one million dollars. This gives the individual involved a lot of leverage when it comes to borrowing, since most banks will lend up to 90% of the surrender value of the policy. And because this sum isn’t income, it isn’t eligible for income tax or capital gains tax.

This has major advantages over actually earning the money, since earning $1 million would undoubtedly result in taxes of nearly 50%. If you want to be an instant millionaire (or just add to your considerable fortune), this may be the right kind of tax evasion scheme for you.

1. Real Estate Borrowing

Another sneaky way to use assets to make tax-free income is to put mortgages on your current properties until the rental income equals your expenses. This has the advantage of allowing you to borrow money against the value of those properties free of tax: for example, if the property was valued at $2 million and you can borrow 75% of the equity, this would give you $1.5 million of tax-free borrowing.

The money cannot be taxed because, technically, it isn’t income: as with the previous loophole, it’s officially classed as a loan. Unfortunately for the little people, this just proves the truisms of the world of finance: the more money you have, the easier it is to get more.

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Этого только совсем кто в танке не знает. Но как это коррелируется с сегодняшним днём? Сегодня бывшие республиканцы - это демократы. Партия - это не только название. Это люди и идеи.

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Конечно, Вася! Йее-Йее... Вася! Вася - ну, кто его не знает.

Основной вред левых заключается в том, что они хотят уничтожить уникальную американскую систему, которая когда то сделала эту страну великой уничтожить и заменить социалистической системой. Поскольку я в социализме уже пожила немалую часть своей жизни, я туда опять не хочу. Хотя конечно вижу, что многие тоскуют по социализму. Человеческая память избирательна.

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Характер у меня замечательный, только нервы у всех какие-то слабые...
Дорога под названием «Потом», приводит в страну под названием «Никогда»

Однако,.многие выходцы из муслим стран...
Что то не вижу русских или китайцев (допустим) из-за несбывшейся амер мечты творящих ужас!
Молодые маслим, многие студенты, все будущее впереди....и промытые родителями ...или членами радикальных орг-й
Откуда разруха мечты? Плять. Живи да радуйся. Детей перевезли. На ногах стоят. Вода, еда,.спокойное небо над головой...дети образованные...не в ауле....а нет все им плохо.

Европа платит за свое гостеприимство. Жесткая проверка спасет лишь ситуацию. Их уже полно везде.

Чем плох социализм? Это ведь от слова социум, общество во главу угла ставится, а не накопление капитала 1 % населения
Не забываем что «уникальная Американская система» была построена на бесплатной рабочей силе и захвате земельных ресурсов прежде всего, а не на идеях. Европе просто развернуться негде было, а то бы и они «уникальную» построили. Ну не хотят теперь люди просто так или за тарелку супа ишачить. Справедливо?

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Хлопала, хлопаю и буду хлопать...

Тоже самое хотела написать...

Пысы...я вообще не дем, не реп. Мне нра и там, и там что то...а что то и не нра категорически. Но последние годы я больше к репам стала склонятся, ибо заколебали своей дебильной полит корректность. Люди гибнут...
А воз а ныне там....Thanks God у нас новый президент. Хилари бы навезла сюда все х подряд. У нее план был увеличить % муслим эмиграция на много %...

Никто ни с кем не поменялся -)
А я не тыкала,человек спросил что партия сделала и я дала коротко инфу. Если Вы знаете, флаг Вам в руки -) Вы ж сами спросили. Не понравился ответ?
Вы либерал значит махровый

Им всегда правда глаза колет..

Как Вы вообще себе представляете то, что говорите? Ну, ладно, социализмом пугают не живших в нем американцев, пугают так же как адом. Никто не был, но все боятся.
Именно выходцы из бСССР уж должны видеть-то разницу между социализмом бСССР и элементарной человечностью.
Какой нахрен социализм??
И по чему скучают люди, которым снились фух стемпы - богатые или просто обеспеченные американцы, придерживающимся взглядов демократической партии?

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Конечно, Вася! Йее-Йее... Вася! Вася - ну, кто его не знает.

Вы серьезно? -) Вы правда не видите красной нитью демократической партии идеи и социализм?
Я даже не знаю....что сказать ...слов нет.
Кому как нам не понимать данное... Ладно уж Хиллари была не совсем 100% , но Берни был махровый социализм.
Нет уж
..мы там были. Мы там жили.

Хотя деньги там действительно из центра приходят, но местные администрации за них борятся и сами тоже деньги вкладывают. Размещать или не размещать у себя беженцев - это всегда решения местных властей, они заявки на это в центр подают и им дают деньги, так что все претензии к ним.

Muslims and Islam: Key findings in the U.S. and around the world

http://www.pewresearch.org/fact-tank/20 ... the-world/

Интересно почитать и статистика по США

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Чем плоха Скандинавия?

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