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三星根据一项专利许可协议被判逃税,并被要求缴纳134万美元的公司税。_我的网站

中国惊奇先生

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Photo: VCG
    Photo: VCG
China's cybersecurity authority unveiled cases involving the fabrication and online spread of flood and disaster-related rumors on Monday. The cases included netizens fabricating misinformation using AI to garner attention, even extending to creating doctored official government advisories, China Central Television (CCTV) News reported.
A total of 15 typical cases were made public by the cyberspace authority under China's Ministry of Public Security, as part of a continued drive against illegal activities involving the creation and spread of disaster-related false information that disrupt social order.
Several of these rumors were crafted with AI tools. For instance, a 37-year-old male netizen based in Shenzhen, South China's Guangdong Province, doctored local official typhoon safety notices using AI, posting the manipulated versions on social media to garner views. The false posts drew widespread public discussion and impacted disaster relief operations.
A netizen surnamed Yang from Qingyuan, Guangdong Province, used AI to create false notices claiming local school closures, work and business shutdowns amid flooding, disseminating them via WeChat.
Two other netizens similarly utilized AI tools to generate and circulate similar instances of disinformation using Douyin, alleging that in one case a food-delivery courier was still required to complete 10 deliveries during the typhoon and was seen clinging to a utility pole as strong winds swept him off the ground.
All individuals implicated in these publicly disclosed cases have been subject to administrative penalties by local public security authorities in accordance with the law, CCTV reported
In addition, some netizens fabricated false information from scratch. For instance, one netizen invented a story claiming that a flash flood had killed over 100 people and that rescue efforts had failed, purely to gain online traction.
Others resorted to deceptive editing techniques, including one individual who clipped and spliced together footage downloaded from the internet that had no connection to the typhoon, falsely presenting it as "a person trapped on a tower crane during the typhoon" and posting it on social media.
These netizens have been issued administrative penalties by local public security authorities according to law.
Global Times
。北京时间1月9日,韩国最高法院周三裁定,三星电子与一家爱尔兰导管公司达成专利许可协议,以利用韩国爱尔兰税收协议中的特别豁免条款逃税并支付15亿韩元(134万美元)的公司税。

B | 导管公司的成立通常是为了逃避或减少税收,转移或积累利润。

C | 韩国最高法院星期三对三星做出裁决,结束了长达五年的诉讼。三星在2013年以原告的身份向韩国最高法院提出上诉,质疑韩国税务机关让三星承担706亿韩元的公司税的决定。

D | 然而,韩国最高法院仅部分支持上诉法院的判决,即三星只应承担15亿韩元的企业税。早些时候,上诉法院裁定三星应承担所有706亿韩元的公司税。韩国最高法院认为应该取消海外专利税。2010年,三星与美国全球知识产权管理公司IntelligentVentures签订了专利许可合同,支付后者3.7亿美元。高志敏表示,其爱尔兰子公司四一是协议的一方,因此该协议应享受韩国爱尔兰税务协议中的公司免税条款。根据韩美税制,被许可方应支付15%的许可费作为公司税。

E | 然而,韩国税务官员表示,IvIl只是一家避税公司,因此他们向三星签发了一份706亿韩元的税单。

F | 尽管下级法院接受了三星的反驳,但上诉法院推翻了判决,并裁定三星对所有税收负有责任。

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Published on:15:28:06