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Are income and corporate taxes paid in countries where revenue is generated, or where the individual/company is based?
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For example: Samsung is a South Korean company, but it has factories in Vietnam. Its profits are therefore in part derived from Vietnamese labour. Does that mean Samsung pays some corporation tax to Vietnam, or just to South Korea, or to all the countries where it sells its products? And what about its (e.g.) US-based shareholders - their income results from Vietnamese labour, so do they pay income tax on their dividends to the US, South Korea, Vietnam, or all three?
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- 5 months ago
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