j****9 发帖数: 2295 | |
c*********o 发帖数: 8367 | 2 I believe rival explained very well before. can not remember which post
【在 j****9 的大作中提到】 : 现金还不够用么?
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t*********3 发帖数: 4304 | 3 这种省税手法会不会被美国政府抓住痛扁?
像FB的二股东那样的不就是补交税了么. |
s**r 发帖数: 1660 | 4 求解释
【在 c*********o 的大作中提到】 : I believe rival explained very well before. can not remember which post
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j****9 发帖数: 2295 | |
p****t 发帖数: 1787 | |
c*****v 发帖数: 1440 | |
p*********r 发帖数: 4593 | 8 Here is my understanding.
* Apple does have $145B cash. However large amount is not in the US.
If it wants to do the $60B buy back, the money in the US is not
enough.
* If it brings back the money from oversea to US, it will have to pay tax.
The money in the oversea can be used to pay the components or labor for the
product manufacturing.
* Now the rate is low, actually very low. The bond it issued has very low
rate. It also wants to take advantage the low rate in the US. It can use the
money generated from US to pay off the debts. |
m*******a 发帖数: 4507 | 9 跨國企業在報稅的時候是要把海外盈餘一起合併申報. 但是如果這些海外盈餘符合
Subpart F的規定 (e.g. 當地作永久性投資的用途) 則可將這些海外盈餘遞延直到盈餘
匯回美國總公司.所以APPLE雖然財報上現金, 但是真正在美國的部位並不足以支付股利
跟股票購回. 所以.... |
j****9 发帖数: 2295 | |