Abstract

The phenomenon of financialization has given rise to new modes of corporate profit accumulation. This includes the creation of global channels for corporate tax avoidance that are embedded in the operations of global firms. Due to a lack of transparency by multinational companies (MNCs), these channels, and their tax implications, are not easily identified or understood. This article sets out the workings of the ‘global tax games’ which operate via intracompany financial transactions alongside the reorganization of the functions of MNCs. The article highlights the consequences for communities of corporate tax avoidance, whereby corporate shareholders and tax haven states profit at the expense of other states and communities. Thus, people living in tax havens, often unknowingly, benefit from tax revenues that should have been paid elsewhere. It offers a case study of Ireland, an understudied case, but which is repeatedly identified as a key node in the global network of corporate tax avoidance. It emphasizes that, in the case of Ireland, a precursor to a potential alternative development path is the acknowledgement of its problematic role.

中文翻译：

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爱尔兰的税收游戏：应对企业避税的挑战

摘要

金融化现象引起了企业利润积累的新模式。这包括创建全球性的公司避税渠道，这些渠道已嵌入全球公司的运营中。由于跨国公司（MNC）缺乏透明度，因此不容易确定或理解这些渠道及其税收影响。本文阐述了“全球税收博弈”的运作方式，这些博弈通过公司内部金融交易进行，同时又重组了跨国公司的职能。本文强调了公司避税社区的后果，即公司股东和避税天堂国家以牺牲其他州和社区为代价来获利。因此，居住在避税天堂的人们通常会不知不觉地从本应在其他地方支付的税收中受益。它提供了一个爱尔兰案例研究，这是一个尚未被充分研究的案例，但是它被反复确定为全球公司避税网络中的关键节点。它强调，就爱尔兰而言，承认其潜在作用是对替代发展道路的先驱。