A US Senate subcommittee has accused Apple of using Irish subsidiaries to avoid paying billions of dollars in tax. The claims, made in a report this week, will be seized upon by those who wish to attack traitorous multinationals and low tax countries. But the senators would do better to look closer to home. An overcomplicated US tax code has allowed the principle of no double taxation to degenerate into one of double no taxation.
美國參議院一個委員會指控蘋果(Apple)利用其愛爾蘭子公司逃稅數十億美元。該委員會在本週發佈的一份報告中提出了上述指控。有人會利用該指控，來炮轟那些「背叛祖國」的跨國公司和那些低稅收國家。但參議員們更應仔細審視的是美國自己的問題。美國稅法過於複雜，導致「不重複徵稅」的原則被用來「重複免稅」。
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