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posted by janrinok on Thursday March 30, @11:21PM   Printer-friendly

TSMC may not expand in US if double taxation rule continues:

As Apple's major chip manufacturer TSMC nears the opening of its Arizona plant, US officials want it to build more — but US versus China politics are complicating matters.

Taiwanese company TSMC has already invested $40 billion in its new Arizona factory, which it says will open in 2024. But since the US does not have a income tax agreement with Taiwan, TSMC faces double taxation on its profits from this or any other factory it could build in the States.

According to the Financial Times, unless there is a change in the law, TSMC will be paying out over 50% of its profits earned in the US. In comparison, Samsung pays much less because its home country of South Korea has a tax treaty with the States.

Naturally, then, US politicians who want to see the firm expand in the States argue that President Biden should negotiate a tax accord with Taiwan. TSMC officials have reportedly also asked for such an agreement to ease this double taxation burden.

However, at present the US does not recognize Taiwan as a separate country or sovereign nation. Instead, it sees it as part of China.


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  • (Score: 4, Funny) by krishnoid on Thursday March 30, @11:30PM (2 children)

    by krishnoid (1156) on Thursday March 30, @11:30PM (#1299019)

    So much of it has to do with politics and taxes. "You'll understand when you're older. It still won't make sense, but you'll understand it somehow. Or not. In either case, you'll be too bored to follow the explanation all the way to the end."

    • (Score: 5, Insightful) by Thexalon on Friday March 31, @02:32AM (1 child)

      by Thexalon (636) Subscriber Badge on Friday March 31, @02:32AM (#1299055)

      The explanation is very simple. Once you cut out the nonsense, you're left with the following sentence for pretty much all parties involved: "We want more money."

      --
      The only thing that stops a bad guy with a compiler is a good guy with a compiler.
      • (Score: 3, Touché) by sgleysti on Friday March 31, @03:13AM

        by sgleysti (56) on Friday March 31, @03:13AM (#1299074)

        The only thing that stops a bad guy with a compiler is a good guy with a compiler.

        I program in assembly, you insensitive clod.

  • (Score: 1, Insightful) by Anonymous Coward on Thursday March 30, @11:36PM (7 children)

    by Anonymous Coward on Thursday March 30, @11:36PM (#1299021)

    For many years I've been reading about loopholes used by all the biggest companies to avoid paying taxes -- make losses in the high tax countries, declare income in low tax countries, ad nauseam.

    I'm guessing that TSMC just hasn't hired the right lawyers and cpa's yet...but they will and this little matter will quietly drop off the news.

    • (Score: 5, Insightful) by Rosco P. Coltrane on Friday March 31, @12:42AM (1 child)

      by Rosco P. Coltrane (4757) on Friday March 31, @12:42AM (#1299036)

      They're using another age-old tactic:job creation blackmail. As in "If you don't give us what we want, we'll just have to take our business elsewhere and not hire locally, and you'll be blamed for not promoting job creation at the next elections."

      • (Score: 0) by Anonymous Coward on Friday March 31, @02:25AM

        by Anonymous Coward on Friday March 31, @02:25AM (#1299052)

        Well, the trick works.. You can't argue with success.. no matter what the issue, always follow the money. Just another day...

    • (Score: 4, Insightful) by Captival on Friday March 31, @02:01AM (4 children)

      by Captival (6866) on Friday March 31, @02:01AM (#1299049)

      You can't. This isn't a law, it's a treaty. Only Biden can do it. And he's deep, deep, deep in China's pockets.

      • (Score: 1, Informative) by Anonymous Coward on Friday March 31, @02:29AM

        by Anonymous Coward on Friday March 31, @02:29AM (#1299053)

        Only Biden can do it. And he's deep, deep, deep in China's pockets.

        Yeah? How does he compare to Nixon? Deep pockets make the world go 'round, babe.. Save the tribal crap for the believers

      • (Score: 4, Informative) by Thexalon on Friday March 31, @02:30AM

        by Thexalon (636) Subscriber Badge on Friday March 31, @02:30AM (#1299054)

        This isn't a law, it's a treaty. Only Biden can do it.

        If it's actually a treaty, then Biden can't do it on his own, he'd need the Senate to back him, quite possibly by a 2/3 majority. He can get out of executive agreements if he wants, but those might have some other unpleasant consequences.

        But really, this comes down to somebody whining about taxes, which nearly everyone does but only some people have the power to actually avoid paying them.

        --
        The only thing that stops a bad guy with a compiler is a good guy with a compiler.
      • (Score: 2, Touché) by Anonymous Coward on Friday March 31, @03:36AM (1 child)

        by Anonymous Coward on Friday March 31, @03:36AM (#1299081)

        And he's deep, deep, deep in China's pockets.

        What, did China do something like fast track and grant Biden's daughter a whole bunch of trademarks for her businesses right before negotiating a trade agreement or something?

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