[HN Gopher] Pharma firms stash profits in Europe's tax havens
       ___________________________________________________________________
        
       Pharma firms stash profits in Europe's tax havens
        
       Author : obscurette
       Score  : 150 points
       Date   : 2024-07-01 18:29 UTC (4 hours ago)
        
 (HTM) web link (www.investigate-europe.eu)
 (TXT) w3m dump (www.investigate-europe.eu)
        
       | rqtwteye wrote:
       | Obviously this will all go into research.
        
         | Bilal_io wrote:
         | Research for a better villa and yacht for the CEO
        
       | pompino wrote:
       | >The little-known structures in tax-friendly destinations have
       | contributed to the 15 pharmaceutical firms amassing profits of
       | EUR580 billion in the last five years.
       | 
       | >This amount outweighs their research and development (R&D)
       | costs, despite the industry's frequent claim that high drug
       | prices allow them to innovate and design new drugs.
       | 
       | R&D is one thing, but most drugs fail at the clinical trial
       | stage. This money (hundreds of millions per drug) is just gone,
       | unlike R&D which might result in new tech or at least a patent.
       | For Oncology its even worse, its close to a 95% failure rate.
       | Simply taxing companies won't make their drugs successful. Large
       | pharma companies rely on a few blockbuster products for their
       | profits and they milk them dry. This is standard corporate
       | greed/behavior, but it certainly seems offputting because we're
       | dealing with peoples lives. Personally, I think its inevitable
       | that there is going to be some form of nationalization for a
       | protected class of life-saving medication.
       | 
       | https://www.labiotech.eu/trends-news/clinical-trials-success...
        
         | tomrod wrote:
         | I might be mistaken, but don't c-corporations split out R&D
         | (money invested back into the company) from profit?
         | 
         | I'll admit I'm not as well read on the day-to-day reporting as
         | I'd like to be.
        
           | mikeyouse wrote:
           | Profit is what is left over after R&D - they can choose to
           | invest those profits into future R&D, or far more frequently,
           | just pay out the profits to owners as share buybacks or
           | dividends.
        
         | Aerroon wrote:
         | > _Personally, I think its inevitable that there is going to be
         | some form of nationalization for a protected class of life-
         | saving medication._
         | 
         | Wouldn't it make sense for governments to just run their own
         | drug manufacturing company? All the drugs from expired parents
         | are free game.
        
           | jstanley wrote:
           | It might do if they had a chance of running them efficiently.
        
             | alan-hn wrote:
             | Yea its a shame that public services get undermined and
             | underfunded at every turn
        
             | coretx wrote:
             | Patents are a monopoly. Efficient resource allocation is
             | therefore impossible.
        
               | toast0 wrote:
               | You could concentrate on patent expired drugs that cost
               | the most on an annual usage basis. Yeah, that leaves out
               | the newest meds, but you'd still make a dent, and every
               | year, you get cooler stuff to make that's already been
               | market tested.
        
               | coretx wrote:
               | No, because patients deserve the best or most effective
               | drug, not the cheapest. Unless you'd like to put a price
               | on human life that is. Also, meds don't hit the market
               | before they are tested... Testing meds is part of the
               | resource allocation problems because cheap & effective
               | off-label use won't be researched & tested because there
               | is not enough money to be made...
        
               | alan-hn wrote:
               | Tell that to the insurance companies that keep denying my
               | meds
        
               | coretx wrote:
               | Migrate...
        
               | kwhitefoot wrote:
               | > Unless you'd like to put a price on human life that is.
               | 
               | If you have some magical formula that would avoid doing
               | I'm sure that NICE would love to hear from you.
               | 
               | https://www.nice.org.uk/
        
               | Aerroon wrote:
               | The best or most effective isn't always in consideration.
               | At least outside of the US, you get what has been
               | approved for care and only if it's not too cost
               | prohibitive.
               | 
               | If governments were making their own generic drugs and
               | sold them at cost then it would help avoid situations
               | like Martin Shkreli. The drug wasn't protected by a
               | patent, it's just that nobody else produced that drug. In
               | my opinion this seems like a reasonable thing for
               | governments to do.
               | 
               | Also, the best treatments aren't always available in this
               | first place. Eg (at least a few years ago, don't know
               | today) Adderall was illegal as a treatment here. Some EU
               | countries, until recently, even treated methylphenidate
               | like that.
        
             | jajko wrote:
             | I'd say non-optimized government corporation running on cca
             | 0 profit churning out safe generics is still a massive good
             | for all mankind, its type of inefficiency we can all
             | somehow live with, compared to usual governmental fubars
             | left and right.
             | 
             | Triple that in places like US (not for fubars but the
             | costs).
        
           | coretx wrote:
           | The WTO/TRIPS treaty already allows for governments to issue
           | compulsory licenses in case of a national emergency. This
           | also explains why some firms where so "nice" during the
           | pandemic, as they feared it. See https://www.wto.org/english/
           | tratop_e/trips_e/public_health_f... for details. Obviously,
           | it does not suffice but at least it's something.
        
           | brobdingnag_pp wrote:
           | And now it would be a political issue _which_ drugs get
           | manufactured for cheap and for whom. You can probably see how
           | that would go in corrupted countries (i.e. all of them)
        
             | Aerroon wrote:
             | Maybe you could set in place criteria based on how much the
             | drugs are used and how many competing manufacturers there
             | are and go based on that.
        
         | jorams wrote:
         | > R&D is one thing, but most drugs fail at the clinical trial
         | stage. This money (hundreds of millions per drug) is just gone,
         | unlike R&D which might result in new tech or at least a patent.
         | 
         | Are you saying the clinical trial stage is somehow not part of
         | R&D spending? It sounds like quite obviously research to me,
         | but I'm not familiar with how it's actually reported.
        
         | lawlessone wrote:
         | >This money (hundreds of millions per drug) is just gone,
         | 
         | Is it completely wasted? we learn something doesn't work. It's
         | not fantastic like it would be to find drugs that cure things ,
         | but we still learn.
        
           | pompino wrote:
           | The industry may learn from failures, but the shareholders of
           | private companies want a return on their investment. I sure
           | as heck don't want my 401k tied to oncology.
        
         | lokar wrote:
         | Much of the early development of novel new treatments is funded
         | by venture capital and early IPOs. The big players buy them out
         | when most of the risk is gone and it's time to scale up.
        
       | jampekka wrote:
       | This is what "competitive" or "business friendly" tax policies
       | look like. Sometimes also known as race to the bottom.
        
         | eastbound wrote:
         | As it costs almost nothing for the country to host a
         | multinational company, there is no pushback on the minimum
         | corporate tax.
         | 
         | The question is, why do the countries tax something that
         | doesn't cost them anything to host.
        
       | exabrial wrote:
       | I'm not really upset about this for a few reasons:
       | 
       | * Taxes are excessive and out of control in the US
       | 
       | * Most taxes just end up in lawmaker's buddy's pockets
       | 
       | * Programs in the US get created, and never garbage collected
       | 
       | * Literally every business is doing this
       | 
       | Really the only thing that upsets me is that these tax havens
       | aren't accessible to common people like me, as I'm not blood or
       | marriage related to a US Senator or Congressional Rep.
        
         | consp wrote:
         | I live in one and it is useless to me as well so don't be too
         | sad.
        
         | toomuchtodo wrote:
         | Taxes in the US are at historic lows. The emotional appeal is
         | not compelling wrt tax evasion.
         | 
         | Edit: https://www.concordcoalition.org/wp-
         | content/uploads/2024/03/...
        
           | coldtea wrote:
           | > _Taxes in the US are at historic lows_
           | 
           | Given that the income tax didn't exist in the US before 1861,
           | and even when it was introduced it was 3%, and in 1913 the
           | highest bracket was 7% (on income over $11 million in
           | todays's money) and the lowest was 1%, I seriously doubt
           | that.
        
             | mandarax8 wrote:
             | And income tax was even lower in 10'000BC !!
             | 
             | https://www.taxpolicycenter.org/briefing-book/how-do-
             | federal...
             | 
             | For our contemporary age, they are at an all time low.
        
               | coldtea wrote:
               | I'm not sure you understand what "historic lows" means
        
               | kwhitefoot wrote:
               | Enlighten him, and us then.
        
           | chgs wrote:
           | Historic as in since ww2. He US is a young country but it
           | that young. Before the 1930s total tax take was under 10% of
           | gdp
        
           | s1artibartfast wrote:
           | This is an ahistorical take. Looking only at a handful of tax
           | rates and not tax policy is incredibly misleading.
           | 
           | Tax as a percent of the economy has gone through the roof,
           | both as a percent of GDP, and as inflation adjusted dollars.
           | If you compare to a benchmark like the 1940s, tax% of GDP has
           | more than doubled[1], and GDP has increased ~4.5x[2]. This
           | means someone today pays about 10X the taxes (controlling for
           | for inflation!). State and local taxes have grown even faster
           | than federal taxes.[3]
           | 
           | Put another way. Taxes/Real GDP has gone from 2% o
           | 
           | Federal tax/GDP: https://fred.stlouisfed.org/graph/?g=ockN
           | 
           | Real GDP: https://fred.stlouisfed.org/series/A939RX0Q048SBEA
           | 
           | State +local/Real
           | GDP:https://fred.stlouisfed.org/series/W070RC1Q027SBEA#0
        
             | gamblor956 wrote:
             | Your first chart actually shows that federal tax as a % of
             | GDP has remained essentially unchanged since the 1940s,
             | _despite_ the significant changes in tax rates since then.
             | What has changed in the amount of spending as a % of GDP.
        
               | s1artibartfast wrote:
               | Depends on where you cut the comparison.
               | 
               | In 1930 they were 4.4% of GDP
               | 
               | In 1940 they were 6.3% of GDP
               | 
               | In 2023 they were 16.2% of GDP.
               | 
               | Federal spending has indeed Grown faster than receipts,
               | but I dont want to muddy the water with debt spending and
               | inflationary effects, and dont have to because Taxes per
               | GDP is fractional and accounts for inflation.
               | 
               | The main point I want to drive home is the change in
               | total tax amount, controlling for inflation. People tend
               | to focus on percent tax burden and over look the total
               | tax payment in inflation adjusted real dollars.
        
           | gamblor956 wrote:
           | While effective tax rates are lower than historic averages
           | (measured since the time the federal income tax was
           | reintroduced in 1913), they are not at "historic lows" as the
           | lowest statutory and effective tax rates were the 1913 rates,
           | when approximately 97% of the U.S. taxable population was not
           | subject to income tax, and the lowest statutory/effective
           | rate was 1% on those earning $3000/year or more ($95k in 2024
           | dollars).
        
         | Zooti wrote:
         | Id love the sources on our taxes just going to fill a
         | politicians buddy. Id also love this source showing that
         | corporations and pharmaceutical companies taxes are both
         | excessive and out of control.
        
         | blactuary wrote:
         | Every bit of this is absolute nonsense
        
         | settsu wrote:
         | If you're going to make a comment like this, in a place like
         | HN, you gotta bring the receipts, my dude. I.e., citations or
         | GTFO.
        
         | jancsika wrote:
         | > * Programs in the US get created, and never garbage collected
         | 
         | That is demonstrably false.
         | 
         | In fact garbage collection is so common I'd bet I can just
         | stand here and do nothing for 5 minutes until my brain finds an
         | intersection with my own circumstances...
         | 
         | Found it...
         | 
         | Look up the used PHEV federal tax credit. While you're at it,
         | look at the tax credit for new electric and PHEV vehicles. That
         | one even has a little built-in ramp to decrease the incentive
         | over time.
         | 
         | It's as if the government has somehow gained practical
         | knowledge and experience over time with various garbage
         | collection routines...
        
           | admissionsguy wrote:
           | and yet the size of the government as % of GDP has increased
           | every decade for over 100 years
        
       | 2OEH8eoCRo0 wrote:
       | They don't use the Cayman Islands like everyone else?
        
         | popcalc wrote:
         | European private companies do. Even Canadians have it that
         | easy. The TCJA and being publicly listed in the States means
         | tax-minimization strategies require a lot more creativity.
        
       | melenaboija wrote:
       | It is a sad example the one they give, being Irish though makes
       | me think a bit deeper.
       | 
       | Citizens from EU not being the Netherlands or Ireland have to
       | witness how international big corporations pay taxes in countries
       | different to the ones they are doing their business and big local
       | companies moving their headquarters to neighbor countries. Which
       | benefits their citizens.
        
         | Cthulhu_ wrote:
         | > how international big corporations pay taxe
         | 
         | That's the neat part, they don't
        
           | melenaboija wrote:
           | They pay some, and the little they pay don't go to where they
           | belong.
        
         | atmosx wrote:
         | It's way worse. Mediterranean countries have free education
         | system that produce engineers, doctors, etc that they can't
         | keep, because they can go to the Netherlands or the UK for
         | bigger career opportunities and salaries. At a personal level
         | is "an amazing opportunity" at a country level it's a vicious
         | cycle that increases the gap, a real tragedy.
        
           | chgs wrote:
           | Engineers and doctors in the U.K. go to US and Australia
           | instead of staying in the shithole of the U.K.
        
             | f1shy wrote:
             | From UK go to USA, from south EU to UK, from south America
             | to EU, from central America to south America, from Africa
             | to central America. The whole circle.
        
               | asdff wrote:
               | Theres even a side pipeline out of the US where you don't
               | have the grades or mcat for american medical school and
               | go to an american expat tailored program in the
               | carribean, faring mostly the same as you would have
               | anyway after a period of time.
        
             | asdff wrote:
             | Then they end up in the hospital systems in the US that the
             | domestic talent passes over, after having to repeat their
             | residency requirements of course trying to keep up with the
             | 80 hour work weeks in residency with fresh out of school
             | mds who might have 10+ years of youth on them. Circle of
             | life I guess.
        
           | dgfitz wrote:
           | Wow. So, the system doesn't work. It's almost as if education
           | isn't the "cure" for the "social problems" of 2024 and
           | beyond.
           | 
           | Who knew?
        
           | eastbound wrote:
           | Well if mediterranean countries were not so business-hostile,
           | and by that I mean, not hate on a daily basis the guy who
           | works the most, that would surely renew the love for the
           | homeland.
           | 
           | It's ok to blame things on the taxes or free college, one
           | also has to take a mirror and wonder "Can _I_ change
           | something in _my_ attitude?"
        
           | nickpp wrote:
           | And Eastern European engineers and doctors go to
           | Mediterranean countries for bigger opportunities and
           | salaries. Looks like the biggest culprit is the "free
           | education", no?
        
             | atmosx wrote:
             | > And Eastern European engineers and doctors go to
             | Mediterranean countries for bigger opportunities and
             | salaries.
             | 
             | No, that doesn't happen.
        
       | willsmith72 wrote:
       | i thought there was talk of Ireland finally increasing its
       | corporate tax rates. the current situation is insane
        
       | Theodores wrote:
       | At any time we could have a change of circumstances and need the
       | products of the big pharmaceutical companies for the rest of our
       | lives.
       | 
       | I feel morally obligated to keep myself fit and healthy as a
       | personal boycott of the pharmaceutical companies. This means
       | taking care of nutrition and being physically active. This
       | provides no guarantee of not needing their products, however, not
       | doing this makes it inevitable that I will need their products.
       | 
       | It is no accident that Western democracies allow companies to
       | park their profits in tax havens, tax havens that are typically
       | provided security and defence by the likes of Great Britain due
       | to former colonial ties. Sanctions should apply to countries that
       | have these tax loop holes.
        
         | lotsofpulp wrote:
         | > Sanctions should apply to countries that have these tax loop
         | holes.
         | 
         | Any country is free to tax any business however much it wants
         | within its borders.
         | 
         | If a country's leaders choose to not tax a business, it it is
         | up to the voters of the country to change the leaders.
        
       | Havoc wrote:
       | >Delaware took the top spot with 700 entities.
       | 
       | Europe is further west than I though
        
         | oblio wrote:
         | You mean Europe is about 248 years late, according to this
         | article.
        
       | Loic wrote:
       | For me, this says everything:
       | 
       | > The structures helped the company [Bristol-Myers Squibb (BMS)]
       | reach an effective corporate tax rate of 4.7 per cent, far below
       | the US statutory rate of 21 per cent.
        
         | koolba wrote:
         | The real answer to all of this is scrap the corporate tax rate
         | entirely. It's only 6% of the total revenue the government
         | takes in anyway.
         | 
         | The main payers are not these large corporations, it's the
         | little guy who can't retain earnings year over year without
         | paying that statutory rate. The little guy doesn't have
         | offshore entities and transfer pricing. And these little guys
         | are 75% of corporate tax receipts!
         | 
         | Scrap the whole thing and this shell game disappears.
        
           | castrodd wrote:
           | Your solution to corporations using tax havens is to
           | eliminate all corporate taxes?
           | 
           | How does that help?
           | 
           | They only pay 6% now, you are saying, so let's have them pay
           | 0%?
        
             | willcipriano wrote:
             | Tax the shareholders instead.
             | 
             | At a minimum tax capital gains at the same rate as labor.
             | Ideally, don't tax labor at all either, they are taxed
             | plenty by inflation.
        
             | whimsicalism wrote:
             | i generally think we should tax people, not corporate
             | entities. if we want to extract money from corporations,
             | probably should just tax capital gains directly.
        
               | eastbound wrote:
               | Tax what you want to eliminate. Don't tax labour. Tax
               | pollution.
               | 
               | Of course policy changes tend to remain half done, like
               | Davos' motto, and we're left with two taxes.
        
               | tikkabhuna wrote:
               | So I can park money in a corporate entity and then use it
               | to buy everything for me? This seems like an amazing
               | loophole. Never extract your cash from a company and you
               | never pay tax!
        
               | koolba wrote:
               | Spending corporate money on non corporate expenses would
               | be fraud. You can't do that regardless of the tax rate.
               | 
               | What this does allow for is carrying over profits from
               | year to year for small businesses that operate on a cash
               | accounting basis. Which in turn allows multi year
               | planning without taking a 22% hit.
               | 
               | Never extracting the profits would lock them away in the
               | corporation with no means of spending them. It's
               | definitely a possibility, but it's not really an issue
               | for public corporations because the shareholders wouldn't
               | want a company just sitting on cash.
        
               | delusional wrote:
               | > but it's not really an issue for public corporations
               | because the shareholders wouldn't want a company just
               | sitting on
               | 
               | What if my company just held on to the cash but every
               | share had some ownership of that cash. Sure, it probably
               | wouldn't trade at par, but it would also be silly for it
               | to trade at the payout rate considering it's non taxable.
               | 
               | Could the paper backed by my corporation become a new
               | currency?
        
               | s1artibartfast wrote:
               | sure, but if you sold any of that paper you would have to
               | pay taxes on it.
        
               | renewiltord wrote:
               | You can't use a corporation for personal expenses. Like,
               | your home can't be owned by the corp. Your child's school
               | bills can't be paid by the corp.
        
             | 0cf8612b2e1e wrote:
             | No, don't you see, removing those burdensome taxes will
             | spur corporate investment and grow the economy. You may
             | Laff, but I can draw a curve that shows eliminating
             | corporate taxes is the right thing to do. Just don't ask
             | Kansas.
        
       | jll29 wrote:
       | "Investigate Europe can reveal that the 15 largest European and
       | US drugmakers, including BMS, publicly disclose over 1,300
       | subsidiaries in tax havens and low-tax territories. These
       | jurisdictions offer corporations low taxes or ways to shift
       | profits (sometimes both). In Europe, researchers and activists
       | generally agree that they include Ireland, the Netherlands,
       | Switzerland and Luxembourg."
       | 
       | The nasty secret is called "transfer pricing", which is
       | permissible under OECD rules, which permits companies to claim
       | their headquarters are whereever they want (so they choose a low
       | tax jurisdiction), when everybody knows that their "real
       | headquarter" is not there (including their own Website, which
       | names an entirely different place as their HQ). One such loophole
       | the "Double Dutch-Irish Sandwich" was closed two years ago, but
       | plenty of other ways remain.
       | 
       | It is a bit unfair to "Big Pharma" (or Apple) to single them out,
       | because lots of other corporations do the same. For example, just
       | check the Canton Zug (CH)'s ratio between companies registered
       | there (29k?) and people living there (25k?). I have not seen a
       | single political party offering in their manifesto to fix this...
       | meanwhile large corporates create shell companies owned by other
       | shell companies licensing brands to third shell companies while
       | receiving loans from fourth parties etc. etc. - typical money
       | laundering patterns like organized crime, yet entirely legal at
       | the moment.
       | 
       | In my opinion, everyone who is a Director of >50 companies should
       | be investigated for fraud to begin with, and rules for
       | determining companies' true headquarter should be changed so they
       | cannot be freely chosen "only for tax purposes".
        
         | doikor wrote:
         | There is some interest in trying to fix this. Mainly with a
         | global minimum corporate tax rate in the OECD as this can't
         | really be fixed by individual countries.
         | 
         | https://en.wikipedia.org/wiki/Global_minimum_corporate_tax_r...
         | 
         | Though remains to be seen when it will actually go fully into
         | effect and when/if all the various loop holes will be closed.
        
           | kwhitefoot wrote:
           | > this can't really be fixed by individual countries.
           | 
           | This can't be fixed by most individual countries but there
           | are a few individual countries that could do it. The US could
           | easily do it, easily from a technical point of view that is;
           | unfortunately it is politically impossible.
        
       | blackeyeblitzar wrote:
       | Aren't these just standard practices that basically all
       | multinational companies do? I'm not saying it is the right thing,
       | but I think it is broader than just pharmaceuticals.
        
         | lotsofpulp wrote:
         | It is more clickbait-y when the title alludes to a conspiracy
         | by one or a small group of "evil" organizations, instead of a
         | title that allude to tax policies implemented by democratically
         | elected leaders, which make people's eyes gloss over.
        
       | em500 wrote:
       | I quickly went through the 10 largest European/American
       | biomedical companies by revenue in Google Finance (Johnson &
       | Johnson, Roche, Merck, Pfizer, AbbVie, Bayer, Sanofi,
       | AstraZeneca, Novartis, Bristol Meyers). AFAICT the only one that
       | beat the SP500 in total returns in the past 5 years was AbbVie.
       | Many even trailed short government bonds or savings account
       | returns. So for all the _eye-watering gains in tax havens_ the
       | owners /shareholders didn't seem have much to show for them.
        
         | MagnumOpus wrote:
         | Away from the discussion of the last 5 years being the years of
         | LLM and AI boom and those mega caps exposed that hype driving
         | the SP500, you didn't list Europe's largest company by market
         | cap: Novo Nordisk increased 7 times in value in the last five
         | years...
        
           | mikysco wrote:
           | Novo's rise is due to the proliferation of its new
           | blockbuster weight-loss drug, semaglutide (aka Ozempic)
        
           | em500 wrote:
           | Yeah, I didn't do a full blown analysis, just went trough
           | wikipedia's top 10 biochemicals by revenue (Novo Nordisk was
           | no.14) and picked 5 years since that's the longest 1-click
           | option from Google Finance to get a consistent time span.
           | 
           | If you didn't predict Novo Nordisk's hit weight loss drug
           | ahead of time, but just held a big portfolio of large
           | pharmas, the returns seem pretty disappointing to me. Or put
           | differently, if you have a lot of extra money to invest
           | today, would you significantly overweight big pharma based on
           | what we learned from this article?
        
         | francisofascii wrote:
         | What were the total returns?
        
         | gosub100 wrote:
         | So it's okay to cheat the system if your business is losing
         | money?
        
           | WalterBright wrote:
           | As taxes are on profits, if you're losing money you down't
           | owe income tax.
        
         | rixed wrote:
         | Profits (the money the company makes) are not the same as total
         | return (the money one makes by trading that company's stock on
         | the second hand market plus the arbitrary value distributed to
         | stockholders, usually close to 0), are they?
        
       | arminiusreturns wrote:
       | Anybody who is interested in this topic _really needs_ to go see
       | this awesome documentary:
       | 
       | The Spider's Web: Britain's Second Empire | The Secret World of
       | Finance
       | 
       | https://www.youtube.com/watch?v=np_ylvc8Zj8
       | 
       | It was even done on a 4klb budget!!!
       | 
       | The reality is that the brits realized they could no longer
       | maintain hard power and Lionel Curtis was the primary pusher of
       | the psyop transition to "commonwealth" soft power while
       | maintaining all the real vestiges of empire under a false name.
        
       | ok_dad wrote:
       | I'm an American citizen, and no matter where I go, I owe the IRS
       | taxes on what I make, even if the USA isn't involved otherwise.
       | 
       | Question: why can't we do the same for corporations in the USA?
       | The equivalent action might be to only allow a company to expense
       | money spent inside the USA and thus they can't just license
       | themselves all their own technology and patents which are held in
       | a one person office in Ireland.
       | 
       | I'm sure I'm simplifying things too much, but I'm tired of the
       | two tiered tax system where regular people pay for everything and
       | corps reap the rewards.
        
         | kick_in_the_dor wrote:
         | Counterargument: At the end of the day, the ones reaping
         | corporate profits are themselves people, who should be paying
         | their income taxes, no?
        
           | exe34 wrote:
           | and do they? if your money is in a tax haven, you don't pay
           | income tax there. if your ghost company from the tax haven
           | buys a private jet, you don't pay any tax on it. if you then
           | rent it from yourself, you can call it a business expense,
           | and deduct it from your company's profits. if you get a loan
           | from yourself in the tax haven, that's also tax free.
           | 
           | where does the paying income tax come in? rich people are
           | always, legally speaking, on the brink of bankruptcy, and
           | can't afford to pay tax.
        
             | ffgjgf1 wrote:
             | Or you can just move to a country with no/extremely low
             | income taxes (well at least if you aren't an US citizen..)
        
             | balderdash wrote:
             | As a us citizen that only works if you're willing to risk a
             | jail term
        
         | gamblor956 wrote:
         | A U.S. corporation that directly does business around the world
         | is also subject to tax on its worldwide income.
         | 
         | Most companies big enough to be doing business around the world
         | do so through separate companies.
        
         | miohtama wrote:
         | Meanwhile Amazon pays 0% tax
        
         | gruez wrote:
         | You can probably dodge the taxes too by incorporating a company
         | in a tax haven, "working" for that company, and then selling
         | your services through that company. The company can pay you a
         | minimal wage, which would be taxed, but everything else can be
         | stashed in that company tax free.
        
           | DrJokepu wrote:
           | That's called a Controlled Foreign Corporation and it won't
           | work, because its earnings & profits need to be included on
           | the Subpart F income of the shareholders.
           | 
           | Uncle Sam will get his share. Unless you're a large
           | corporation, that is.
        
         | akudha wrote:
         | Because you didn't hire lobbyists to work on your behalf,
         | didn't fund elections etc...
        
         | fifteen1506 wrote:
         | Because jobs
        
         | balderdash wrote:
         | A. Do you live abroad? Every us citizen I know that lives
         | abroad DESPISES their tax treatment so it's the first time I've
         | heard someone say that.
         | 
         | B. Corporations are owned by people (perhaps a very disparate
         | group of people via pension plans, 401ks, etc) and the tax man
         | eventually gets a piece
        
           | bobmcnamara wrote:
           | A) Last year's FEIE was 120k. When I was looking at teaching
           | English as a second language abroad, US income tax wasn't a
           | factor, but I could see it being one doing tech work. The
           | annoying part is the paperwork and presence requirements. I
           | did meet a couple ESL teachers who did have to worry about it
           | in UAE.
           | 
           | B) A smaller piece. I pay no more than 15% on my capital
           | gains, I think they're capped at 20%, and I get to write off
           | losses. It's wild to me that this is taxed at a lower rate
           | than employment.
        
         | bobmcnamara wrote:
         | FYI: The FEIE was $120k last year.
        
           | godelski wrote:
           | For reference
           | 
           | > If you are a U.S. citizen or a resident alien of the United
           | States and you live abroad, you are taxed on your worldwide
           | income. However, you may qualify to exclude your foreign
           | earnings from income up to an amount that is adjusted
           | annually for inflation ($107,600 for 2020, $108,700 for 2021,
           | $112,000 for 2022, and $120,000 for 2023). In addition, you
           | can exclude or deduct certain foreign housing amounts.
           | 
           | i.e. if you make <$120k in a foreign country, you don't need
           | to pay taxes on it (though you will need to declare!).
           | 
           | https://www.irs.gov/individuals/international-
           | taxpayers/fore...
           | 
           | And here's info about the housing exclusion part:
           | https://www.irs.gov/individuals/international-
           | taxpayers/fore...
           | 
           | (I don't think any of this detracts from the OP's main point,
           | but if you're an American living and working overseas, I hope
           | you aren't paying taxes on all of your income)
        
         | badpun wrote:
         | If you allow companies to expense only money spend inside the
         | US, you break their international supply chains.
        
         | yieldcrv wrote:
         | correction: you have to _report_ your earnings to the IRS, that
         | doesnt mean there is anything to pay
         | 
         | corporations are under almost the same tax regime
        
       | ginkgotree wrote:
       | A real shocker
        
       | asdff wrote:
       | Like every firm in every sector, in other words. Writing this
       | from a computer designed in california, built in china, marketed
       | by a company incorporated in ireland.
        
       | steveBK123 wrote:
       | Pretty sure Mag7 do the same
        
       | jrh3 wrote:
       | Why is this article on HN?
        
       | balderdash wrote:
       | How about some BMY facts ($usd thousands) Earnings before taxes:
       | 2019 FY: 4,975,000 2020 FY:(6,871,000) 2021 FY: 8,098,000 2022
       | FY:7,713,000 2023 FY: 8,440,000
       | 
       | Taxes paid: 2019 FY: 1,515,000 2020 FY: 2,124,000 2021 FY:
       | 1,084,000 2022 FY: 1,368,000 2023 FY: 400,000
       | 
       | Effective tax rate: 2019 FY: 30.45% 2020 FY:NM 2021 FY: 13.39%
       | 2022 FY: 17.74% 2023 FY: 4.74%
       | 
       | Average tax rate paid last five years looks closer to 29% to
       | me...
        
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