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三星根据一项专利许可协议被判逃税,并被要求缴纳134万美元的公司税。_我的网站

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一 |     Moscow, Oct 9 (UNI) Russian President Vladimir Putin signed a decree to strengthen measures for protecting transport crossing through the Kerch Strait, the power grid connecting Crimea and the main gas pipeline to the peninsula.



Putin on Saturday authorized the Russian Federal Security Service to organize and coordinate measures to effectively protect these facilities, said the decree published by the Kremlin.



Earlier on Saturday, a deadly blast hit the 19-km Crimean Bridge, which consists of two parallel routes for automobiles and trains over the Kerch Strait.



A truck exploded on the road bridge, causing seven fuel tanks of a train heading to the Crimean Peninsula to catch fire. Three people were killed in the blast, which also led to the partial collapse of two spans of the road bridge.



Traffic has reopened to cars and buses with a full inspection procedure needed, while trucks are still required to cross the Kerch Strait by ferry, Crimea's head Sergei Aksyonov said.



Meanwhile, the railway service on the bridge has been fully restored and all scheduled trains, both for passengers and freight, will be able to cross the viaduct, Russian Deputy Prime Minister Marat Khusnullin said on late Saturday.

UNI/XINHUA PRT。

二 | 北京时间1月9日,韩国最高法院周三裁定,三星电子与一家爱尔兰导管公司达成专利许可协议,以利用韩国爱尔兰税收协议中的特别豁免条款逃税并支付15亿韩元(134万美元)的公司税。

三 | 导管公司的成立通常是为了逃避或减少税收,转移或积累利润。韩国最高法院星期三对三星做出裁决,结束了长达五年的诉讼。三星在2013年以原告的身份向韩国最高法院提出上诉,质疑韩国税务机关让三星承担706亿韩元的公司税的决定。然而,韩国最高法院仅部分支持上诉法院的判决,即三星只应承担15亿韩元的企业税。早些时候,上诉法院裁定三星应承担所有706亿韩元的公司税。韩国最高法院认为应该取消海外专利税。2010年,三星与美国全球知识产权管理公司IntelligentVentures签订了专利许可合同,支付后者3.7亿美元。

四 | 高志敏表示,其爱尔兰子公司四一是协议的一方,因此该协议应享受韩国爱尔兰税务协议中的公司免税条款。根据韩美税制,被许可方应支付15%的许可费作为公司税。然而,韩国税务官员表示,IvIl只是一家避税公司,因此他们向三星签发了一份706亿韩元的税单。尽管下级法院接受了三星的反驳,但上诉法院推翻了判决,并裁定三星对所有税收负有责任。

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Published on:07:11:28