Ameriški inštitut za davke in ekonomijo je v poročilu

v bistvu je Inštitut za davke in ekonomsko politiko (Institute on Taxation and Economic Policy) in v bistvu ni razkril samo početje Amazona,
itep.org/amazon-in-i...ome-taxes/

ampak tudi luknje v plačevanju prometnega davka e-trgovcev,
itep.org/gaps-in-sal...retailers/

in že dober teden prej tudi Netflixa:

Netflix Posted Biggest-Ever Profit in 2018 and Paid $0 in Taxes
February 5, 2019
Hugely profitable tech company provides first look at how corporations are faring under new tax law
The popular video streaming service Netflix posted its largest-ever U.S. profit in 2018­­—$845 million—on which it didn’t pay a dime in federal or state income taxes. In fact, the company reported a $22 million federal tax rebate.
itep.org/netflix-pos...ome-taxes/

in malo kasneje še razlago odzadnih piarovskih manevrov:

Fear, Not Facts: Netflix Misleads Media Reporting on Corporate Tax Avoidance
February 13, 2019
In an age when even the most incontrovertible facts are routinely dismissed as “fake news,” reporting on corporate taxes can be a daunting challenge for members of the media. ITEP’s recent analysis of the income tax disclosures made by Netflix in its annual financial report last week provide an excellent reminder of this.
ITEP’s finding that Netflix paid no federal or state income taxes on $845 million of U.S. profits in 2018 was very straightforward: it was based entirely on three numbers the company published in its own annual report. The detailed income tax section of the annual report discloses U.S. profits of $845 million, current federal income taxes of minus $22 million (that is, a tax rebate), and current state income taxes of minus $10 million (also a rebate). These three numbers are all that is required to assess the impact of the U.S. tax system (or lack thereof) on Netflix in 2018.
So it came as a surprise when Netflix’s public relations team contacted several reporters who covered this story, strongly suggesting that their reporting of ITEP’s research was incorrect. (These reporters each shared the company’s communication with us.)
One newspaper was told “t is reported in our financial statements that we paid $131 million in taxes in 2018. Please have the article removed or corrected.”
Another received a similar message: “I wanted to get in touch regarding this story you posted, as it’s actually factually incorrect. Our financial statements show that we paid $131 million in cash taxes in 2018.”
Covering their bases, the indefatigable PR team at Netflix then contacted ITEP staff directly to communicate the same message, word for word.
As it happens, the company’s tactics are at best misleading, and at worst grossly inaccurate. The $131 million figure Netflix repeatedly cited is the amount of cash income taxes the company paid worldwide in 2018, and the same income tax note that is the source for ITEP’s estimate of zero federal and state income tax liability makes it clear that every last dime of the company’s 2018 income tax liability is foreign tax paid on foreign income.
Put another way, Netflix is responding to the observation that it paid no U.S. income taxes in 2018 by observing that it did pay income taxes somewhere else in the world.
While this finding may come as some relief to tax authorities in some of the countries that have been victimized by Netflix’s tax avoidance in the past (most notably Britain, where Netflix paid no income tax on £500 million in 2018), it is utterly irrelevant to the policy discussion here in the United States.
itep.org/fear-not-fa...avoidance/

Lani je ITEP razkril, da znižanje obdavčitve podjetij ni prineslo masovne repatriacije milijard:

Almost a year after lawmakers hastily enacted the Tax Cuts and Jobs Act, evidence continues to mount that it is providing far more tax cuts than jobs.
A new Morgan Stanley report estimates that U.S. companies repatriated between $50 billion and $100 billion of offshore cash in the third quarter of 2018. This means companies have “brought back” about half a trillion dollars in 2018, far short of the $4 trillion that President Trump claimed corporations would repatriate “very shortly” after his tax cuts. The stated goal of the tax law’s repatriation tax holiday is domestic jobs creation and capital investment, but the meager findings of this latest report suggest this objective is unlikely to bear fruit.
itep.org/morgan-stan...es-unkept/

in opisal trike s pospešeno amortizacijo:

New ITEP Report on Depreciation Breaks: The Most Important Tax Giveaway that People Don’t Know About
November 19, 2018
Many Americans sense that the tax code is riddled with unnecessary and costly breaks for big business, but if asked to name one, few would reply “accelerated depreciation.” Accelerated depreciation allows tax filers to deduct the cost of investments in equipment more quickly than the equipment wears out. While they may seem arcane, tax breaks like “full expensing” and other types of accelerated depreciation are among the central problems in our tax code. A new report from ITEP makes the case that any serious tax reform would repeal or sharply curb these provisions.
itep.org/new-itep-re...now-about/