Double Dutch - Uber’s tax system

Uber International C.V

(sits atop Uber’s nerwork of subsidiaries outside the U.S.)

  • No employees
  • Founded in the Netherlands
  • It's headquarters is located in Bermuda

Uber B.V.

  • 48 employees
  • Transactions in the world outside the U.S. are sent to this company
  • 80% of that ride payment back to the driver
  • 1% of the remaining amount(20%) is this company’s income.(Dutch government can take a tax from this amount)
  • The balance subtracting the costs of operation is sent to Uber International C.V. as a royalty

Ex))

①When 100$ transaction happens in one city

②the fare is sent to Uber B.V.

③$80 back to the driver

④$20-operation costs (example this time is $10)

⑤$10–($20*1%=20¢ as a royalty sent to the U.S.)=$9.80

⑥$9.80 is sent to Uber International C.V

⑦But Uber International C.V headquarters is located in Bermuda

⑧And Bermuda is not taxable

⑨$9.80*1.45% is sent to the U.S. as a royalty for intellectual property

(Only this scope is taxable for the U.S. government)

~finish~

■Source:How Uber plays the tax shell game

http://fortune.com/2015/10/22/uber-tax-shell/