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The Bermuda Tax Triangle
The New York Times ^ | 13 May 2002 | Times Editorial

Posted on 05/13/2002 1:24:20 PM PDT by SBeck

The Bermuda Tax Triangle

[S] tanley Works ought to change its name to Stanley Flees. The maker of distinctive black-and-yellow tools that for 159 years has made its home in New Britain, Conn., is planning to reincorporate in Bermuda in order to stiff Uncle Sam. Stanley is only the latest in an alarming exodus of greedy companies, but the prospect of the venerable firm taking off for a tax haven caused one local congressman to note that Benedict Arnold, too, left Connecticut and sailed off to Bermuda.

Though perfectly legal, Stanley's move would be an accounting gimmick, aimed solely at cutting its tax bill. A mail drop is about all a company needs to claim residence in Bermuda, which has no corporate income tax. After Stanley announced that it had obtained shareholder approval last week, its move was delayed because of alleged irregularities in the balloting process. It now says it will hold another vote. At issue was whether employees were misled into believing that unvoted shares held in retirement accounts would be counted against the Bermuda plan. If Stanley does go forward with the move, under Bermuda law its management will be less accountable to pesky shareholders.

Like a number of insurance firms and other industrial companies that have gone before it, Stanley says its move would be a way to remain competitive in a global economy. The United States, unlike many countries, taxes its companies' overseas profits. By setting itself up as an offshore entity, Stanley would shield from the Internal Revenue Service its profits made elsewhere, for an estimated annual savings of $30 million. Whether the tax code's treatment of overseas earnings should be revised to level the playing field between American companies and foreign competitors is worth debating. But in our democracy, fleeing to Bermuda is not a constructive way of participating in the national dialogue.

More insidiously, Stanley would also be in a position to avoid paying taxes on profits made within the United States. This becomes possible under a popular tax-avoidance scheme being peddled by major accounting and law firms that involves, in addition to reincorporating in Bermuda, establishing corporate residence in a second sunny offshore jurisdiction, Barbados. Under the terms of a favorable tax treaty, corporate profits earned in the United States can be shipped there and essentially laundered into deductible expenses.

Congress must look at ways of closing these loopholes. Even in the best of times, it is outrageous for companies to engage in offshore shenanigans to avoid paying their fair share of taxes. Doing so after the Enron scandal, in dire fiscal times and when the nation is at war is unconscionable. What was John Trani, Stanley's chief executive, thinking?

Senators Max Baucus and Charles Grassley, the top Democrat and Republican on the Finance Committee, have proposed a bill to stop recognizing tax-driven moves so that if a company seeks to move its domicile offshore for tax purposes, the I.R.S. would still tax it as American-based. Congress should hasten to pass this legislation.

In recounting its history, Stanley's Web site recounts how as a young man in 1843 Frederick T. Stanley founded the company, with a vision to create a "hardware company with unsurpassed customer service, product innovation and integrity." The vision probably never included a flight to an offshore tax haven.


TOPICS: Business/Economy
KEYWORDS: bermuda; corporategreed; taxdodge; taxreform
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I believe it was Harding who said, "the business of America is buisness" (correct me if I'm wrong). If this is the case then the business of American business belongs, first and foremost, in America. Tax dodging corporations that go offshore deserve neither our consumer dollars nor our protection.
1 posted on 05/13/2002 1:24:21 PM PDT by SBeck
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To: SBeck
Fat finger correction buisness = business.
2 posted on 05/13/2002 1:27:29 PM PDT by SBeck
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To: SBeck
The usual adage is that you tax what you want to discourage. Why are we taxing business income if we don't want them to relocate?
3 posted on 05/13/2002 1:31:30 PM PDT by mvpel
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To: SBeck
"Stanley is only the latest in an alarming exodus of greedy companies"

"Congress must look at ways of closing these loopholes."

NT Times, has to get their little dig in. If we weren't taxed to death, companies wouldn't have to resort to trying to keep some of their hard earned dollars. Congress must look at ways to reduce the burden of taxes it places on corporations and individuals. This trend will only continue until people are allowed to keep their money.

4 posted on 05/13/2002 1:32:39 PM PDT by WIMom
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To: SBeck
That's just silly. Did you forego any deductions this year? You and the tax code are both on a firm moral footing? Nothing you deducted is unfair or distorting to the economy?

And if were a Stanley Works shareholder, I should vote my shares in a way that I, through Stanley Works, end up paying more in taxes? Why? Why isn't my share of every penny of Stanley's profit my property? Why should I let the government have more of that than I need to let it have?

5 posted on 05/13/2002 1:32:43 PM PDT by eno_
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To: willie green
~
6 posted on 05/13/2002 1:33:47 PM PDT by shaggy eel
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To: SBeck
But in our democracy, fleeing to Bermuda is not a constructive way of participating in the national dialogue.

Liberals hate free markets don't they ?

CT is certainly shooting itself in the foot here. Not only is it the highest tax state in the nation, our Attorney General plans on filing law suits against this major employer for its actions in trying to lower its federal income tax. I will bet that CT will certainly be able to attract major business by having an Atty General who loves to sue its resident companies.

7 posted on 05/13/2002 1:34:39 PM PDT by VRWC_minion
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To: eno_
That's just silly. Did you forego any deductions this year? You and the tax code are both on a firm moral footing? Nothing you deducted is unfair or distorting to the economy?

Deducting is one thing, hiding revenue and taxable profits are another. The unholy scandal in all of this is that individual taxes will increase as corporations fail to pony up their share. ("Read my lips, no new taxes.")

8 posted on 05/13/2002 1:36:33 PM PDT by SBeck
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To: SBeck
"Senators Max Baucus and Charles Grassley, the top Democrat and Republican on the Finance Committee, have proposed a bill to stop recognizing tax-driven moves so that if a company seeks to move its domicile offshore for tax purposes, the I.R.S. would still tax it as American-based. Congress should hasten to pass this legislation."

Let's see. Any company moving off-shore gets relief from taxes, so the bill should nail right around 100% of them.

Heck, why not just let the I.R.S. tax all Bermudan companies. That way they wouldn't have to go through the charade of determining why the company moved.

9 posted on 05/13/2002 1:39:18 PM PDT by OBAFGKM
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To: WIMom
I agree that our tax burden is too high and should be reduced, but American corporations should be held to account for their fair share of the tax burden as well. Are we going to let every U.S. company set up offshore? Individual tax payers make up about 60% of revenues. Do individuals want to pick up the extra 40%? I don't.
10 posted on 05/13/2002 1:43:24 PM PDT by Weimdog
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To: SBeck
Deducting is one thing, hiding revenue and taxable profits are another. The unholy scandal in all of this is that individual taxes will increase as corporations fail to pony up their share. ("Read my lips, no new taxes.")

Will you forego listing your "permanent residence" in a no-state-income-tax state like Florida or Texas so you can cheerfully pay your "fair share" of taxes in the future?

There ain't no such thing as a "fair" share in taxes.

11 posted on 05/13/2002 1:45:27 PM PDT by balrog666
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To: Weimdog
I agree that our tax burden is too high and should be reduced, but American corporations should be held to account for their fair share of the tax burden as well.

Who do you think pays the corporate tax ? Your fairy God mother ?

12 posted on 05/13/2002 1:46:37 PM PDT by VRWC_minion
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To: Weimdog
We already pick up the extra 40%. That 40% is AUTOMATICALLY priced into the goods we buy. There was a court decision pertaining to taxes recently, and it found that no entity is required to pay the most possible tax burden. It was awesome. Taxes is just a form of enslaving us to our so called government. Think not? Don't pay your taxes for a couple years, especially if you make a good deal of money. I guarantee they will come and get their money with the barrel of a gun. FLAT TAX is the only solution.
13 posted on 05/13/2002 1:49:32 PM PDT by GeorgeWBiscuit
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To: SBeck
You seem to fail to grasp that corporate profits are owned by shareholders, and that corporate taxes are therefore paid by shareholders. It ain't my problem that you don't have a stock portfolio, but the shares and those profits in my portfolio are mine. Who pays those corporate taxes? Me.
14 posted on 05/13/2002 1:49:53 PM PDT by eno_
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To: OBAFGKM
Let's see. Any company moving off-shore gets relief from taxes, so the bill should nail right around 100% of them.

Trivial enough. Form a new company offshore and buy the old one. Hell, buy it for one dollar, offer old shareholders a one-for-one swap, and assume existing liabilities to boot. Bye-bye assinine law.

Heck, why not just let the I.R.S. tax all Bermudan companies. That way they wouldn't have to go through the charade of determining why the company moved.

Nailed it one. Talk to the UN about it.

15 posted on 05/13/2002 1:50:36 PM PDT by balrog666
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To: balrog666
Will you forego listing your "permanent residence" in a no-state-income-tax state like Florida or Texas so you can cheerfully pay your "fair share" of taxes in the future?

However, we aren't talking about state taxes which is another issue. The taxes that corporations are seeking to evade are the burdensome federal taxes. Somewhere that revenue has to made up and the most likely candidate is your and my wallet. As an individual, I can make the decision to not buy Stanley Works products, as a country, the U.S. can tell corporations (that use this tactic) to go pound sand if they start looking for protection (financial or otherwise).

16 posted on 05/13/2002 1:51:37 PM PDT by SBeck
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To: SBeck
It was only a matter of time, until the IRS found a way to Tax the Bermuda Triangle!
17 posted on 05/13/2002 1:53:07 PM PDT by Destructor
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To: SBeck
The unholy scandal in all of this is that individual taxes will increase as corporations fail to pony up their share.

When I read this statement of yours, I nearly fell off my chair laughing.

The Republocrats and the Demopublicans will ALWAYS try to increase "individual taxes". Thusly:

"Individual taxes will increase as an asteroid moves past Mars."

"Individual taxes will increase as millions of butterflies are frozen in Mexico."

"Individual taxes will increase as an iceberg is calved in the Ross Sea."

Etc. ;-)

18 posted on 05/13/2002 1:53:45 PM PDT by an amused spectator
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To: Weimdog
The tax structure is not fair to companies or individuals. I don't blame Stanley at all for wanting to keep their money. They earned it, they deserve it. They, along with us, are being forced to give their money to a government that spends dollars on programs that are unconstitutional. The day will come when we are taxed 100% and the government gives us a weekly check to live from. When this happens, the country may finally wake up, until then, companies and individuals will continue to look for ways to keep their money, legally or illegally.
19 posted on 05/13/2002 1:54:09 PM PDT by WIMom
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To: SBeck
If you're smart enough to be a pilot, you're smart enough to understand this: corporations do not pay taxes. Corporations don't even exist in a real sense. They are a legal fiction for the collective investments of labor and capital by owners, employees and customers. Taxes, as part of the corporation's operating costs, are not paid by this non-corporeal entity, but instead come from reductions in the return on investment of owners, employees and customers.

All taxation on business entities should be abolished. Then it would be abundantly clear just how much the government costs each individual taxpayer.

20 posted on 05/13/2002 1:56:30 PM PDT by SteamshipTime
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