p**********u
发帖数: 15479 | 1 【 以下文字转载自 SanFrancisco 讨论区 】
发信人: newegg06 (egg), 信区: SanFrancisco
标 题: Facebook的联合创办人放弃米国国籍以避免米国税负， (转载)
发信站: BBS 未名空间站 (Sat May 12 09:47:59 2012, 美东)
发信人: ShowMeMoney (ShowMeMoney), 信区: Military
标 题: Facebook的联合创办人放弃米国国籍以避免米国税负，
发信站: BBS 未名空间站 (Sat May 12 04:50:37 2012, 美东)
但还逃不了米国的“Exit Tax”。这伙计原来是巴西人，于1992年移居米国并于1998年获得米国国籍。这伙计在哈弗时和Mark Zuckerberg是同寝室并投资帮助Zuckerberg创立Facebook并拥有三分之一的股权，后因Facebook获得其他投资而遭到股权稀释因而起诉Zuckerberg，后庭外解决最后得到约4%股权。去年九月放弃米国国籍。去年有创纪录的1780人放弃米国籍，大部分是富人。
Facebook Co-Founder Saverin Gives Up U.S. Citizenship Before IPO
Bloomberg By Danielle Kucera, Sanat Vallikappen and Christine Harper |
Bloomberg – 14 hours ago
Eduardo Saverin, the billionaire co- founder of Facebook Inc. (FB),
renounced his U.S. citizenship before an initial public offering that values
the social network at as much as $96 billion, a move that may reduce his
tax bill.
Facebook plans to raise as much as $11.8 billion through the IPO, the
biggest in history for an Internet company. Saverin’s stake is about 4
percent, according to the website Who Owns Facebook. At the high end of the
IPO valuation, that would be worth about $3.84 billion. His holdings aren’t
listed in Facebook’s regulatory filings.
Saverin, 30, joins a growing number of people giving up U.S. citizenship, a
move that can trim their tax liabilities in that country. The Brazilian-born
resident of Singapore is one of several people who helped Mark Zuckerberg
start Facebook in a Harvard University dorm and stand to reap billions of
dollars after the world’s largest social network holds its IPO.
“Eduardo recently found it more practical to become a resident of Singapore
since he plans to live there for an indefinite period of time,” said Tom
Goodman, a spokesman for Saverin, in an e-mailed statement.
Saverin’s name is on a list of people who chose to renounce citizenship as
of April 30, published by the Internal Revenue Service. Saverin renounced
his U.S. citizenship “around September” of last year, according to his
spokesman.
Singapore doesn’t have a capital gains tax. It does tax income earned in
that nation, as well as “certain foreign- sourced income,” according to a
government website on tax policies there.
Exit Tax
Saverin won’t escape all U.S. taxes. Americans who give up their
citizenship owe what is effectively an exit tax on the capital gains from
their stock holdings, even if they don’t sell the shares, said Reuven S.
Avi-Yonah, director of the international tax program at the University of
Michigan’s law school. For tax purposes, the IRS treats the stock as if it
has been sold.
Renouncing your citizenship well in advance of an IPO is “a very smart idea
,” from a tax standpoint, said Avi-Yonah. “Once it’s public you can’t
fool around with the value.”
Saverin previously scuffled with Zuckerberg, his Harvard University
classmate, over his ownership in Facebook. Saverin sued him and settled for
an undisclosed amount.
The 2010 movie “The Social Network” added to Saverin’s fame after it
portrayed him as a scorned friend who provided the company’s early
financing and then was squeezed out. In the film, written by Aaron Sorkin,
Saverin was portrayed by Andrew Garfield, who will play Spider-Man in “The
Amazing Spider- Man.”
Saverin’s Investments
Saverin moved to the U.S. in 1992, and became a citizen in 1998, his
spokesman said. He has invested in Asian, U.S. and European companies,
according to his spokesman.
He plans to invest in Brazilian and in other global companies that have
strong interests in entering the Asian markets. “Accordingly, it made the
most sense for him to use Singapore as a home base,” Goodman said in the
statement.
His U.S. holdings include Jumio Inc., an online payments company, and
ShopSavvy Inc., a price-comparison service.
Renouncing citizenship is an option chosen by increasing numbers of
Americans. A record 1,780 gave up their U.S. passports last year compared
with 235 in 2008, according to government records.
Income-tax rates for top U.S. earners will rise to 39.6 percent from 35
percent next year, and rates on capital gains and dividends also are
scheduled to rise unless Congress blocks the increases.
‘Tax Cost’
“It’s a loss for the U.S. to have many well-educated people who actually
have a great deal of affection for America make that choice,” said Richard
Weisman, an attorney at Baker & McKenzie in Hong Kong. “The tax cost,
complexity and the traps for the unwary are among the considerations.”
Some of the world’s largest wealth-management firms have ramped up efforts
to fight tax evasion ahead of Washington’s implementation of the Foreign
Account Tax Compliance Act, known as Fatca, which seeks to prevent tax
evasion by Americans with offshore accounts. HSBC Holdings Plc, Deutsche
Bank AG, Bank of Singapore Ltd. and DBS Group Holdings Ltd. all say they
have turned away business.
The 2010 law, to be phased in starting Jan. 1, 2013, requires financial
institutions based outside the U.S. to obtain and report information about
income and interest payments accrued to the accounts of American clients.
That means additional compliance costs for banks and fewer investment
options and advisers for all U.S. citizens living abroad, which may depress
banks’ returns.
Facebook plans to price its IPO on May 17, offering 337.4 million shares at
$28 to $35 each. The shares will be listed on the Nasdaq Stock Market under
the symbol FB. Morgan Stanley, JPMorgan Chase & Co. and Goldman Sachs Group
Inc. are leading the sale.
To contact the reporters on this story: Danielle Kucera in San Francisco at
d******[email protected] Sanat Vallikappen in Singapore at vallikappen@
bloomberg.net Christine Harper in New York at c*****[email protected]
To contact the editors responsible for this story: Tom Giles at tgiles5@
bloomberg.net |
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