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（伦敦4日综合电）英媒周五引述荷兰商会的文件报道，指美国互联网巨擘谷歌于2017年曾透过一间荷兰空壳公司，把199亿欧元（约938亿令吉）巨款转移到北美洲英国属地百慕达，借此避税。

报道指，谷歌利用在荷兰的子公司，把从美国以外赚取的版税收入，转移到以百慕达为基地的“谷歌爱尔兰控股公司”；而百慕达并不向企业征收所得税。该份于去年12月21日存档的文件显示，谷歌经过旗下的荷兰控股公司转移的金额，比2016年多约40亿欧元；该子公司2017年在荷兰申报的毛利为1360万欧元，共缴交340万欧元税款。

据悉，这种名为“双层爱尔兰夹荷兰三文治”（Double Irish, Dutch Sandwich）的交税策略属合法，旨在避免公司在海外赚取的盈利，要支付大笔在美国征收的所得税或在欧洲征收的预扣所得税。

谷歌发声明回应指，该公司在世界各地运营时，会遵循所有地方的法律交税，又指谷歌像其他国际企业一样，在其祖国缴交绝大部分的公司所得税，并于过去10年缴交的全球有效税率高达26%。#

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