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    Not so certain, even on World Income based system. Legal
    personalities - well they can be multiple. <br>
    <br>
    Accounting treatment for royalty income differs and is a major form
    of tax competition within different tax jurisdictions (wondering why
    McDonald's is now "Swiss" in large order?)<br>
    <br>
    Then there is transfer pricing. <br>
    <br>
    Add to that Congressionally approved holidays for repatriation of
    foreign profits tax free to the US... and voila... taxes on workers
    should go up to avoid a deficit right?<br>
    <div class="moz-cite-prefix">On 2012/12/03 03:37 PM, Suresh
      Ramasubramanian wrote:<br>
    </div>
    <blockquote
      cite="mid:719657DF-B2DA-48ED-8E05-EB74C0D5D698@hserus.net"
      type="cite">
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      <div>If you are a US citizen, the income you make anywhere in the
        world is subject to US tax, e&oe double tax avoidance
        treaties.  Double Irish, offshore shell companies and such are
        as old as the hills.</div>
      <div><br>
      </div>
      <div>Again, reaganomics notwithstanding, that has little or
        nothing to do with WCIT.<br>
        <br>
        --srs (iPad)</div>
      <div><br>
        On 03-Dec-2012, at 18:49, Dominique Lacroix <<a
          moz-do-not-send="true" href="mailto:dl@panamo.eu">dl@panamo.eu</a>>
        wrote:<br>
        <br>
      </div>
      <blockquote type="cite">
        <div>
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          <div class="moz-cite-prefix">Tax cut is fiscal dumping. That's
            the connection.<br>
            Some Internet companies can escape taxes because their
            activities aren't linked to territories. Others are linked
            to countries and pay full taxes.<br>
            <br>
            For example, in the new TLDs candidates. Some hundred of
            projects are declared in British Virgin Islands, Bermuda,
            Cayman, Gibraltar etc.<br>
            They are US companies and nevertheless, thay are counted as
            European projects!<br>
            <br>
            The real numbers of new TLDs projects are: <br>
            <br>
            US: 1230<br>
            EU: 356 and not 675 as Icann displays it.<br>
            Asia-Pacific: 303<br>
            South America: 24<br>
            Africa: 17<br>
            <br>
            Destroying the basic equilibria is dangerous for any people.
            Even dangerous for US people. We can see the actual results
            on the middle classes and environment...<br>
            <br>
            <br>
            @+, Dominique<br>
            <br>
            <br>
            <br>
            Le 03/12/12 12:39, Suresh Ramasubramanian a écrit :<br>
          </div>
          <blockquote cite="mid:E1TfUNT-0006sr-S0@frodo.hserus.net"
            type="cite"><span style="font-family: Arial;">Of course the
              tax dispute is not with the telecom regulators of those
              countries and would continue regardless of the outcome in
              the WCIT, so you will forgive me if I don't quite get the
              connection <br>
              <br>
              --srs (htc one x)<br>
              <br>
              <br>
              ----- Reply message -----<br>
              From: "Dominique Lacroix" <a moz-do-not-send="true"
                class="moz-txt-link-rfc2396E" href="mailto:dl@panamo.eu"><dl@panamo.eu></a><br>
              To: <a moz-do-not-send="true"
                class="moz-txt-link-rfc2396E"
                href="mailto:governance@lists.igcaucus.org"><governance@lists.igcaucus.org></a><br>
              Subject: [governance] Hmmmm... Google: "Internet
              Freedom!"... (from taxes?<br>
              Date: Mon, Dec 3, 2012 4:35 PM<br>
              <br>
            </span><br>
            Thanks Michael. Also Germany:<br>
            <a moz-do-not-send="true" class="moz-txt-link-freetext"
href="http://www.linformaticien.com/actualites/id/27219/menace-d-une-taxe-en-allemagne-google-defend-la-liberte-de-surfer.aspx">http://www.linformaticien.com/actualites/id/27219/menace-d-une-taxe-en-allemagne-google-defend-la-liberte-de-surfer.aspx</a><br>
            <br>
            It was a similar case with "Freedom of the seas", before
            international <br>
            regulation...<br>
            <br>
            @+, Dominique<br>
            <br>
            -- <br>
            Dominique Lacroix<br>
            <a moz-do-not-send="true" class="moz-txt-link-freetext"
              href="http://reseaux.blog.lemonde.fr">http://reseaux.blog.lemonde.fr</a><br>
            <br>
            Société européenne de l'Internet<br>
            <a moz-do-not-send="true" class="moz-txt-link-freetext"
              href="http://www.ies-france.eu">http://www.ies-france.eu</a><br>
            +33 (0)6 63 24 39 14<br>
            <br>
            <br>
            <br>
            Le 03/12/12 11:40, michael gurstein a écrit :<br>
            >
            <a moz-do-not-send="true" class="moz-txt-link-freetext"
href="http://delimiter.com.au/2012/11/23/australian-govt-pledges-action-on-google">http://delimiter.com.au/2012/11/23/australian-govt-pledges-action-on-google</a>-<br>
            > tax-avoidance/<br>
            ><br>
            >
            <a moz-do-not-send="true" class="moz-txt-link-freetext"
href="http://au.news.yahoo.com/thewest/a/-/news/15431664/france-says-google-would">http://au.news.yahoo.com/thewest/a/-/news/15431664/france-says-google-would</a>-<br>
            > lose-court-case-over-taxes/<br>
            ><br>
            > <a moz-do-not-send="true"
              class="moz-txt-link-freetext"
href="http://en.apa.az/news_google_italy_suspected_of_tax_evasion__183392.html">http://en.apa.az/news_google_italy_suspected_of_tax_evasion__183392.html</a><br>
            ><br>
            >
            <a moz-do-not-send="true" class="moz-txt-link-freetext"
href="http://www.3news.co.nz/Starbucks-Google-Amazon-accused-of-UK-tax-evasion/tab">http://www.3news.co.nz/Starbucks-Google-Amazon-accused-of-UK-tax-evasion/tab</a><br>
            > id/369/articleID/276457/Default.aspx<br>
            ><br>
            >
            <a moz-do-not-send="true" class="moz-txt-link-freetext"
href="http://tech.slashdot.org/story/12/11/23/0156212/australian-govt-pledges-acti">http://tech.slashdot.org/story/12/11/23/0156212/australian-govt-pledges-acti</a><br>
            > on-on-google-tax-evasion<br>
            ><br>
            >
            <a moz-do-not-send="true" class="moz-txt-link-freetext"
href="http://gurstein.wordpress.com/2012/10/11/the-ituwcit-thinking-about-internet">http://gurstein.wordpress.com/2012/10/11/the-ituwcit-thinking-about-internet</a><br>
            > -regulatory-policy-from-an-ldc-perspective/</blockquote>
          <br>
        </div>
      </blockquote>
      <blockquote type="cite">
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