| Titre : |
The Swiss Connection : The Role of Switzerland in Shell's Corporate Structure and Tax Planning |
| Type de document : |
document électronique |
| Auteurs : |
Mark van Dorp, Auteur ; Kristof Racz, Auteur |
| Editeur : |
SOMO |
| Année de publication : |
May 2014 |
| Autre Editeur : |
Bruxelles : Friends of the Earth Europe |
| Importance : |
23 p |
| Langues : |
Anglais (eng) |
| Catégories : |
Fiscalité
Entreprises multinationales
|
| Tags : |
Shell Fiscalité Suisse Fuite des capitaux |
| Résumé : |
The aim of this report is to highlight how Royal Dutch Shell uses its presence in Switzerland, a notorious tax haven and secrecy jurisdiction, to minimize its tax payments in other countries, including developing countries. At least since 2001, Shell may have been using Switzerland for tax purposes. In 2005 for example, the company shifted ownership of its brands and trade marks to a Swiss-based subsidiary, Shell Brands International AG. Research conducted for this report indicates that Shell has eight subsidiaries in Switzerland, most of which are not involved in productive activities. The main purpose of these entities is trademark management, ?nancial services, internal insurance, and trading activities for Shells worldwide oil and gas operations. Shells presence in Switzerland potentially allows the company to avoid paying a signi?cant amount of taxes in developing countries because Shell is able to exploit the speci?c advantages of the Swiss ?scal system to lower its pro?ts in developing countries, leading to lower tax payments there. The report concludes by making recommendations to Shell, including that the company should implement full country-by-country reporting, to live up to their claims of leadership in tax transparency. Policy recommendations are also made to the Swiss Government and to the European Union to end the facilitation of aggressive tax avoidance by multinational corporations. |
| En ligne : |
http://www.somo.nl/publications-en/Publication_4079?utm_source=SOMO+Newsletter&u [...] |
The Swiss Connection : The Role of Switzerland in Shell's Corporate Structure and Tax Planning [document électronique] / Mark van Dorp, Auteur ; Kristof Racz, Auteur . - [S.l.] : SOMO : Bruxelles (Mundo-B Building/Rue d'Edimbourg 26, 1050) : Friends of the Earth Europe, May 2014 . - 23 p. Langues : Anglais ( eng)
| Catégories : |
Fiscalité
Entreprises multinationales
|
| Tags : |
Shell Fiscalité Suisse Fuite des capitaux |
| Résumé : |
The aim of this report is to highlight how Royal Dutch Shell uses its presence in Switzerland, a notorious tax haven and secrecy jurisdiction, to minimize its tax payments in other countries, including developing countries. At least since 2001, Shell may have been using Switzerland for tax purposes. In 2005 for example, the company shifted ownership of its brands and trade marks to a Swiss-based subsidiary, Shell Brands International AG. Research conducted for this report indicates that Shell has eight subsidiaries in Switzerland, most of which are not involved in productive activities. The main purpose of these entities is trademark management, ?nancial services, internal insurance, and trading activities for Shells worldwide oil and gas operations. Shells presence in Switzerland potentially allows the company to avoid paying a signi?cant amount of taxes in developing countries because Shell is able to exploit the speci?c advantages of the Swiss ?scal system to lower its pro?ts in developing countries, leading to lower tax payments there. The report concludes by making recommendations to Shell, including that the company should implement full country-by-country reporting, to live up to their claims of leadership in tax transparency. Policy recommendations are also made to the Swiss Government and to the European Union to end the facilitation of aggressive tax avoidance by multinational corporations. |
| En ligne : |
http://www.somo.nl/publications-en/Publication_4079?utm_source=SOMO+Newsletter&u [...] |
|
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