All other OECD countries treat the profits of their companies’ foreign subsidiaries very differently, relying on the so-called “territorial” method of taxing foreign earnings. For example, a French firm that invests in Ireland pays the 12.5% Irish corporate tax but is then free to repatriate the after-tax profits with a tax of less than 5%.
其他所有经合组织国家对待本国公司外国分支的利润的方式都十分不同，依靠所谓的“领土”原则对外国盈余征税。比如，投资于爱尔兰的法国企业支付12.5%的爱尔兰公司税，此后所汇回法国的税后利润只需要缴纳不到5%的税。