https://americansfortaxfairness.org/files/TheWalmartWeb-June-2015-FINAL1.pdf
For example, Walmart has Walmart USA Inc, and Walmart Cayman Island
Walmart Cayman Island Ltd. sign contract to buy a shirt for $5, and sell the shirt to Walmart USA for $20. Walmart USA sell the shirt to consumer for $25.
So out of $25 paid by consumer,
$5 goes to Walmart USA, that pays for stores and workers, and profit is 0, tax is 0.
$15 goes to Walmart Cayman Island, keeps $15 tax free.
$5 goes to Chinese factory.
$20 count as Chinese import, add to the trade deficit to USA.
看明白了嗎，還相信中美貿易逆差都被中國賺走了嗎？
