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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

A |     The Chinese Embassy in South Sudan awarded scholarships to 36 students from the University of Juba on Friday, reinforcing China's ongoing commitment to the country's higher education and youth development.
Established in 2021, the Chinese Ambassador Scholarship in South Sudan provides vital financial assistance to high-achieving students from underprivileged backgrounds.
According to Chinese Ambassador to South Sudan Ma Qiang, the initiative has now supported more than 100 students, and the embassy also donated books to the university to further support academic research and learning.
"We will continue to strengthen exchanges with the University of Juba and look forward to more and more students becoming messengers of cultural exchanges, inheritors of friendship and promoters of relations between our two countries," Ma said at the award ceremony.
John Akec, vice chancellor of the University of Juba, said the recipients, primarily second- and third-year students, represent a range of academic disciplines, with a focus on the sciences, economics, and business.
Expressing his gratitude to the Chinese embassy for its ongoing support, Akec said the scholarship program offers hope to a new generation poised to shape the nation's future.
Speaking on behalf of the recipients, Lilian Kerlili Hassan, a third-year computer science and information technology student, expressed deep appreciation for the support.
She noted that the award represents more than just financial aid; it serves as a platform for students to achieve their academic goals and prepare for future leadership roles.
。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。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。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。

B | 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。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。

C | 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。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。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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