엘 문도측의 호날두 케레비안 통해 150m 탈세 기사 영어 전문(일부 한글 번역)

[Van Gaal]

우선 글 쓰기에 앞서 불행히도 필자는 스페인어 전공이 아니여서 스페인어에 약하지만 다행히 영어는 가능하며, 구글 영어 번역기를 이용하여 스페인어=>영어 번역 후 한글로 번역해드림을 알려드립니다. 영어=>한글 번역 시 의역 존재 가능하니 지적 부탁드립니다. 또한 워낙 장문의 글이다보니 일부만 번역함을 양해 부탁드립니다.

Since early 2009, months before his arrival at Real Madrid , Ronaldo guarded their income for image rights in several companies in the British Virgin Islands, a tax haven in the Caribbean. These companies operated in an opaque manner in a separate scheme shell companies with no real activity, no employees and operate through professional nominees.
2009년 초, 레알 이적 몇달 전에, 호날두는 세금을 적게 내는 케레비안에 위치한 버진 아일랜드에 존재한 기업에 그의 저작권을 두었다. 이 기업들은 실질적으로 아무 활동이 없었고, 직원도 없었으며 전문가에 의해 운영되었다.

The first six years, Tollin Associates, a company based in a post office in the city of Road Town company protected its 74.8 million in advertising revenue. In 2015, two other companies in the same Caribbean tax haven and with the same direction as Tollin, Adifore Finance and Arnel Services, bought him his image rights until 2020 by 75 million . The operation was performed by Mint Capital, a company linked to businessman Peter Lim , and ended up in a Swiss player 's account.
첫 6년동안 토를린 기업은 74.6m의 수입을 광고로 얻었고. 2015년 케레비안의 다른 두 기업들은 2020년까지의 호날두의 저작권을 75m에 구입했다. 이는 peter lim 이라는 기업가의 회사인 민트 캐피털에 의해 행해졌고, 행선지는 스위스 은행이였다.

Ronaldo and generated nearly 150 million euros in advertising and, thanks to the opacity of its structure, initially only directly paid to the Spanish treasury 5.6 million thus less than 4% of the total .
호날두는 150m정도를 광고로 얻었으며 이 중 세금은 단 4%도 안되는 5.6m만 지불했다.

What also made in a row, in the campaign of 2014. Income privileges to athletes with the Beckham Law , coupled with concern for inspections Hacienda customers Mendes, he precipitated the change in strategy to try regularize their status.

With the declaration of that year, the Portuguese hinted to the Tax Agency of its structure offshore and exposed to the body's method of tax avoidance clients Jorge Mendes: money contracts-most passes like Ireland a tax haven in the European Union, it is managed in the paradise of the British Virgin Islands and ends in accounts in Switzerland .

As a result, just one year ago, on December 3, 2015, the Treasury agency began an inspection of the Real Madrid star. After investigating dozens of players, opened proceedings against Ronaldo for possible irregularities in their statements Income Tax Non - Resident (IRNR) for the years 2011, 2012 and 2013. The focus, image rights and an increased risk for the star: that indagasen to the end in its structure offshore .
결과적으로 작년 2015년 12월 2일 국세청은 호날두 조사 시작했도 2011년 2012년 2013년 불법 행위의 가능성을 감지하였다.

The front half has a founding date, December 20, 2008 . That day formalizes the transfer of rights to the company Tollin Associates, registered in a building in Vanterpool Plaza, in the city of Road Town, British Virgin Islands. Six months before 80,000 fans filled the Santiago Bernabeu to celebrate his arrival at Real Madrid, Ronaldo defined the first of their lattices.
2008년 12월 20일 베르나베우 이적 전에 토를린 기업이 세워졌다.

From 1 January 2009 until 31 December 2014, Tollin was the custodian of the rights of exploitation of his image. The player appeared as a recipient of "all income received by the company" except 20,000 per year and possible management costs. And also, except for the part of the companies controlled by Jorge Mendes. Because a few days later, Tollin transferred 100% of the exploitation of those rights to two companies emporium agent in Dublin, Multisports & Image Management (MIM) and Polaris Sports, and gave both between 24% and 26 5% of annual advertising revenue of the player. It was the agent 's commissions .
2009년 1월 1일부터 2014년 12월 31일까지 토를린 기업은 그의 저작권에 대한 관리자 역할을 했으며 선수는 매년 20,000을 제외한 금액(아마 관리비용)을 받은 것으로 추정된다. 토를린은 그 후 금액의 100%를 멘데스 소유의 두 기업에 넘겼다.

With this structure, Mendes squeezing the tax advantages for your benefit and that of its customers. On the one hand, he took advantage of the low tax in Ireland to pay only 12.5% ??tax on the benefits of MIM and Polaris. On the other hand, it served the opacity of the British Virgin Islands for advertising revenues of its players remain hidden in the eyes of tax inspectors.
이 구조로 멘데스는 아일랜드의 12.5%의 낮은 세율과 감시가 적은 버진 아일랜드를 이용하였다.

In the case of Ronaldo, also the agent exploded to limit the possibilities of the so-called Beckham Law, an existing standard since 2005 to attract managers and highly qualified staff and that until 2015 were eligible athletes. The measure offered to foreigners in Spain taxed as non-residents, ie, allowed them to pay taxes only on income earned in the country and a fixed rate of 24.75%, compared to the maximum of 48% paying high rents the residents.
베컴법에 의해 호날두의 경우는 24.75~48%의 고세율을 내야 하는것으로 알려진다.

Taking advantage of this legislation, members of Mendes, with the execution of his lawyers in Spain, the firm Senn Ferrero, estimated that of the 74.8 million admitted between 2009 and 2014 for advertising contracts, Ronaldo only had to pay tax on 20% some contracts . The rest is considered income generated abroad. In documents consist Leaks Football tax payments by these quantities only in 2014, five years after his arrival at Madrid.
이 방법을 통해 호날두는 2009~2014년동안 74.8m중 일부 금액중에서20%정도만 세금을 낸 것으로 알려진다.

Morocco. December 20, 2014 Real Madrid wins the Club World Cup in Marrakech. To a tax it was approaching for inpatriate still Ronaldo, but advisers footballer, Jorge Mendes and his partners have an ace up its sleeve: its second structure offshore .
이후 2014년 12월 20일날 레알이 클럽 월드컵을 우승하자 멘데스는 두번째 방법으로 탈세를 꿈꿨다.

The change in 2014
2014년의 변화

Without waiting for the end of 2014, just before the transition period of the Beckham Law is extinguished, Mendes reorganizes the framework of its most important customer. Image rights of Ronaldo, until 2014 deposited in Tollin, are sold en bloc for the next six years, until 31 December 2020 . And they are divided into two companies incorporated in the British Virgin Islands. I on the operation globally, about 80% is assigned to Adifore. What linked to income in Spain, about the remaining 20% is transferred to Arnel. And on one side and the other, through Polaris, Mendes manages to retain management contracts and ensure between 10% and 15% of some operations.
베컴법이 끝나기 전 2020년까지 버진 아일랜드의 두 기업에 나눠져있는 호날두의 저작권을 80%를 Adifore에 나머지 20%를 Arnel로 보내 세율 10~15%을 유지했다.

December 20 the same Ronaldo issues an invoice to each of the two companies, according to their lawyers, are behind the businessman Peter Lim, owner of Valencia: 63.7 million receivable from Adifore and Arnel 11.2 million. In total, nearly 75 million advertising revenue six years, from 2015 to 2020 .
그로 인해 2015년 2020년동안 Adifore에게 63.7m Arnel 에게 11.2m을 받을 수 있게 되었고 이 뒤에는 발렌시아 구단주 피터 림이 있었다.

That is, the image rights are priced in the same amount as entered in the previous six years. And once transferred to companies in the Caribbean, radar Treasury loses effectiveness. 75 million billed to companies linked to Lim were destined for the account number 413416 in the name of Ronaldo in Geneva, Switzerland, in the exclusive bank Mirabaud . Just in time for the player only has to pay tax the amount allegedly produced in Spain, about 15%. For that part only taxed at 24.75% Percentage force until, almost half of which would have corresponded to a maximum rate 31 December 2014.
림에게 간 75m은 호날두 이름으로 되어있는 스위스 통장으로 갔고, 약 15%의 세율만 지불했다.

Income statement 2014 is the key. By the end of the Beckham Law was the last chance for Ronaldo from enjoying his non-resident status. In addition, the Treasury pressured Mendes. It was the ideal situation to try to cover their time.
2014년이 베컴법이 존재해 호날두가 비-거주자 상태를 유지할 수 있는 마지막 기회여서 호날두에게는 중요했다.

In that statement, presented to the limit of the campaign on June 30, 2015, the player TRIBUTE one fell swoop part of Tollin: 11.5 million euros sticking out of subjective 20% would have earned advertising in Spain between 2009 and 2014. at the same time declared by the new structure with Arnel: 11.2 million allegedly belonging to Spain part of the 75 million admitted for their image rights between 2015 and 2020
2015년 6월 30일 tollin에서 11.5m, arnel에서 11.2m이 스페인에서 얻어진 것으로 신고하였다.

Overall, in 2014 he taxed by 22,7 admitted 150 million advertising in 12 years with a final payment to the treasury of 5.6 million . That is to say, disbursed in taxes, for their image rights the period between 2009 and 2020, only 4% of the power generated. And it was thanks to a dual strategy: free interpretation of how many of their contracts and declare how much; and the benefit of paying taxes so declared to 24.75%.
그래서 그는 5.6m의 세금을 지불하였고 이는 150m중 4%에 불과하다. 그는 신고한 금액의24.75%의 세금만 지불한 것이다

Research Finance

So far, the investigation of the Tax Agency is concentrated only in the years 2011, 2012 and 2013 . According to sources consulted by El Mundo, the Treasury could deduct several possible irregularities at this stage. "Ronaldo should have declared all the money Tollin year since 2009, not suddenly in 2014 , " explains the prestigious lawyer Rafael Villena, founder of the firm WZR partner, "also that year not he should have left taxed their income from 2015 2020. I can not imagine a tax authority recognizing that as normal. " The lawyer Peter Duvinage, representing athletes, agrees with his statements and added: "If a structure to investigate a company appears in a tax haven, alarms inspectors should light."

[토를린 기업 문서]

So with the background of inspections to other customers Mendes and players like Messi , Mascherano or Xabi Alonso , Ronaldo problem is not that the tax deemed to have paid less than necessary and imposes a fine. The question is whether it will intervene the entire structure offshore and claim responsibility for it.

"We have managed to avoid that the Treasury considers that the companies that contract with MIM, in this case Tallinn (sic) are owned by the players. That will not matter, thank God ", celebrated lawyers, knowing that the actual ownership of the structure could be the big problem for Ronaldo. At the beginning of your case, the documents indicate that the Tax Agency failed to lay bare the full fiscal structure of the player. Questioned by this means, he has not wanted to reveal if he has finally succeeded in doing so . According to his legal representative in Spain, Julio Senn, the case "is open and, for now, at the investigation stage." Gestifute, said : "Cristiano Ronaldo is up to date with their tax obligations in Spain."

Cristiano desvi? a un para?so fiscal al menos 150 millones para ocultar ingresos por derechos de imagenEmpresas fantasma, para?sos fiscales, investigaciones tributarias, malabares legales en los mejores bufetes de abogados... El lado turbio del f?tbol. Y ahora con Cristiano Ronaldo,www.elmundo.es

[원샷]

나중에 읽어보기 ㄷㄱ

[Van Gaal]

1차수정

[JohanCruyff]

영국령 섬이 아니라 버진 아일랜드라는 나라(?)가 있더라고요.
태클은 아닙니다;;

엘문도측에서도 버진 아일랜드를 통해 조세회피를했다고 보도했더라고요 ㅎㅎ

태클은 아닌데 기분나쁘시면 삭제할게요;;

[JohanCruyff]

저 자필 사인이 있는 문서는 어떤 문서인가요?

[Van Gaal]

2차 수정했습니다 지적 감사합니다
위 문서는 호날두와 토를린 기업 사이의 거래, 토를린 기업과 멘데스 소유의 기업 사이의 거래를 증명하는 문서입니다

[무리유]

윗글에서 12.5%세율은 아일랜드예요. 버진 아일랜드는 조세회피처라 세율이 2%가 안됩니다.

[축구]

불안하다

[블라우그라나]

감사합니다 잘 봤습니다

[A.Shevchenko]

잘 읽었습니다