A Apple paga menos de 2% de imposto sobre os lucros fora dos Estados Unidos
Autor: Franklin Hag Asset Services | Publicado: 2012-11-08T15:49:00-08:00

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De
acordo com a sua apresentação do &nbsp;formulário
10K com o United States Securities and
Exchange Commission, a Apple Inc. paga uma taxa de imposto sobre as sociedades
de menos de 2% sobre os seus lucros no exterior no exercício financeiro que
termina 29 de setembro, 2012.



Durante o ano, para
o final de Setembro deste ano, a taxa de imposto efetiva da Apple foi de 25,2%;
comparável com o 24,2% e 24,4% pagos em 2011 e 2010, respectivamente.&nbsp;Como
ele explica, suas "taxas efetivas para estes períodos diferir da taxa de
imposto de renda federal legal de 35%, devido principalmente a certos não
distribuídos lucros no exterior para os quais não são fornecidos impostos dos
EUA, porque esses lucros são destinados a ser reinvestido indefinidamente fora dos
EUA."



Sua provisão para
imposto de renda estrangeiro, com base em estrangeiros antes de impostos de
USD36.8bn, USD24.0bn e USD13.0bn em 2012, 2011 e 2010, respectivamente, foi
USD713m, USD602m e USD161m.&nbsp;Enquanto os seus lucros no exterior foram,
portanto, a aumentar rapidamente, tem mantido as taxas efetivas de imposto
sobre lucros não-americanos em 1,94%, 2,5% e 1,24% em 2012, 2011 e 2010,
respectivamente.



Como apontado na
10K das demonstrações financeiras consolidadas da Apple &nbsp;não "prever qualquer responsabilidade
fiscal relacionado sobre montantes que poderão ser repatriados, além de lucros
não distribuídos de certas subsidiárias estrangeiras da companhia que se
destinam a ser indefinidamente reinvestidos em operações fora da EUA ".



A partir de 29 de
setembro de 2012, que acrescenta: "o imposto de renda norte-americanos não
foram fornecidos em um total cumulativo de USD40.4bn de tais lucros.&nbsp;O
montante da responsabilidade impostos diferidos relacionados com as diferenças
temporárias é estimado em cerca de USD13.8bn ".



No entanto, o
dinheiro que a Apple não tem repatriado, e na verdade não paga qualquer imposto
dos EUA, cresceu acentuadamente.&nbsp;No final de setembro de 2012 e final de
Setembro de 2011, que confirma, USD 82.6bn e USD54.3bn, respectivamente, do
caixa da empresa, equivalentes de caixa e títulos negociáveis ​​foram detidas por subsidiárias estrangeiras.