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纽约时报双语(双语外刊):特朗普家族“逃税门”(四):算计与伪装

2018-10-11 19:54| 发布者: admin| 查看: 307| 评论: 0

摘要: 特朗普家族“逃税门”(四):算计与伪装Trump Engaged in Suspect Tax Schemes as He Reaped Riches From His FatherDAVID BARSTOW, SUSANNE CRAIG, RUSS BUETTNER2018年10月11日A FAMILY RECKONING一场家族算计Don ...

特朗普家族“逃税门(四):算计与伪装

Trump Engaged in Suspect Tax Schemes as He Reaped Riches From His Father

DAVID BARSTOW, SUSANNE CRAIG, RUSS BUETTNER

2018年10月11日

A FAMILY RECKONING

一场家族算计

 Donald Trump tried to change his ailing father’s will, prompting a backlash — but also a recognition that plans had to be set in motion before Fred Trump died.

 唐纳德·特朗普试图改变病中父亲的遗嘱,引发了家人的强烈反对——但这也让他们意识到,必须在弗雷德·特朗普去世前启动相关计划。

Fred Trump had given careful thought to what would become of his empire after he died, and had hired one of the nation’s top estate lawyers to draft his will. But in December 1990, Donald Trump sent his father a document, drafted by one of his own lawyers, that sought to make significant changes to that will.

弗雷德·特朗普对他的商业帝国在自己去世后会怎样有过仔细的考虑,他聘请了美国顶尖的遗产律师之一来为自己起草遗嘱。但是,唐纳德·特朗普在1990年12月交给了父亲一份由他自己的一名律师起草的文件,试图对父亲的遗嘱做一项重大修改。

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Fred Trump, then 85, had never before set eyes on the document, 12 pages of dense legalese. Nor had he authorized its preparation. Nor had he met the lawyer who drafted it.

当时已85岁的弗雷德·特朗普在那之前从未看到过这份长达12页、充满法律术语的文件。他也未曾授权任何人准备这份文件,也没有见过起草这份文件的律师。

Yet his son sent instructions that he needed to sign it immediately.

然而,他的儿子却吩咐说,需要立即在文件上签字。

What happened next was described years later in sworn depositions by members of the Trump family during a dispute, later settled, over the inheritance Fred Trump left to Fred Jr.’s children. These depositions, obtained by The Times, reveal something startling: Fred Trump believed that the document potentially put his life’s work at risk.

好多年后,特朗普家族的成员在一场后来达成和解的纠纷中宣誓作证时描述了接下来发生的事情。(那场纠纷是关于弗雷德·特朗普留给小弗雷德的孩子们的遗产的。)时报获得的这些证词揭示了一件惊人的事情:弗雷德·特朗普认为,那份文件可能会让他一生的工作面临危险。

 The document, known as a codicil, did many things. It protected Donald Trump’s portion of the inheritance from his creditors and from his impending divorce settlement with his first wife, Ivana Trump. It strengthened provisions in the existing will making him the sole executor of his father’s estate. But more than any of the particulars, it was the entirety of the codicil and its presentation as a fait accompli that alarmed Fred Trump, the depositions show. He confided to family members that he viewed the codicil as an attempt to go behind his back and give his son total control over his affairs. He said he feared that it could let Donald Trump denude his empire, even using it as collateral to rescue his failing businesses. (It was, in fact, the very month of the $3.5 million casino rescue.)

这份被称为遗嘱修改附录的文件做了很多事情。文件保护了唐纳德·特朗普继承的那部分遗产不成为债权人追债的目标,也不受他即将与第一任妻子伊万娜·特朗普(Ivana Trump)达成的离婚协议的影响。文件加强了原有遗嘱中让他作为父亲遗产的唯一遗嘱执行人的条款。但家人的证词显示,比其中的细节更让弗雷德·特朗普担心的,是整个遗嘱修改附录,以及把这个附录作为既成事实让他签字的做法。他向家人吐露,他认为这份附录是试图在背地里让儿子完全控制他的事务。他说,他担心这会让唐纳德·特朗普削弱他的商业帝国,甚至会将其作为抵押品来挽救唐纳德·特朗普濒临破产的生意。(事实上,挽救赌场的350万美元就是在那个月支付的。)

As close as they were — or perhaps because they were so close — Fred Trump did not immediately confront his son. Instead he turned to his daughter Maryanne Trump Barry, then a federal judge whom he often consulted on legal matters. “This doesn’t pass the smell test,” he told her, she recalled during her deposition. When Judge Barry read the codicil, she reached the same conclusion. “Donald was in precarious financial straits by his own admission,” she said, “and Dad was very concerned as a man who worked hard for his money and never wanted any of it to leave the family.” (In a brief telephone interview, Judge Barry declined to comment.)

弗雷德·特朗普与儿子的关系如此亲密——或许正是因为他们如此亲密——他并没有当即与儿子对质,而是向女儿玛丽安·特朗普·巴里(Maryanne Trump Barry)求助,女儿当时是一名联邦法官,弗雷德经常向女儿咨询法律事务。据女儿在证词中回忆,弗雷德对女儿说,“这东西有点不对头。”当巴里读了遗嘱修改附录后,她得出了同样的结论。“唐纳德自己承认,他的经济状况非常糟糕,”她说。“而爸爸是一个为挣这些钱拼命工作了一辈子的人,他从来都不希望他挣来的钱离开这个家,所以他对此非常担心。”(在一次简短的电话采访中,巴里拒绝置评。)

Fred Trump took prompt action to thwart his son. He dispatched his daughter to find new estate lawyers. One of them took notes on the instructions she passed on from her father: “Protect assets from DJT, Donald’s creditors.” The lawyers quickly drafted a new codicil stripping Donald Trump of sole control over his father’s estate. Fred Trump signed it immediately.

弗雷德·特朗普迅速采取行动阻挠了儿子的做法。他派女儿找来新的遗产律师。其中一名律师把她传达的父亲的吩咐记了下来:“不让DJT、唐纳德的债权人碰资产。”律师们很快起草了一份新的遗嘱修改附录,剥夺了唐纳德·特朗普作为父亲遗产的唯一控制人的权利。弗雷德·特朗普立即在上面签了字。

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Clumsy as it was, Donald Trump’s failed attempt to change his father’s will brought a family reckoning about two related issues: Fred Trump’s declining health and his reluctance to relinquish ownership of his empire. Surgeons had removed a neck tumor a few years earlier, and he would soon endure hip replacement surgery and be found to have mild senile dementia. Yet for all the financial support he had lavished on his children, for all his abhorrence of taxes, Fred Trump had stubbornly resisted his advisers’ recommendations to transfer ownership of his empire to the children to minimize estate taxes.

虽然唐纳德·特朗普的做法有些笨拙,但他试图改变父亲遗嘱未遂的事情让家人不得不考虑两个相关的问题:弗雷德·特朗普日益不佳的健康状况,以及他不愿放弃对自己帝国的所有权的问题。几年前,外科医生曾切除了他颈部的一个肿瘤,他不久还会接受髋关节置换手术,后来又发现患有轻度老年失智。然而,尽管弗雷德·特朗普为子女们提供了大量的财物支持,尽管他对纳税深恶痛绝,但他一直在固执地拒绝顾问们的建议,即将自己的帝国的所有权移交给子女们,这样可以把遗产税降至最低。

With every passing year, the actuarial odds increased that Fred Trump would die owning apartment buildings worth many hundreds of millions of dollars, all of it exposed to the 55 percent estate tax. Just as exposed was the mountain of cash he was sitting on. His buildings, well maintained and carrying little debt, consistently produced millions of dollars a year in profits. Even after he paid himself $109.7 million from 1988 through 1993, his companies were holding $50 million in cash and investments, financial records show. Tens of millions of dollars more passed each month through a maze of personal accounts at Chase Manhattan Bank, Chemical Bank, Manufacturers Hanover Trust, UBS, Bowery Savings and United Mizrahi, an Israeli bank.

随着时间一年一年地过去,一种可能性也变得越来越大,那就是,弗雷德·特朗普去世时仍拥有价值数亿美元的公寓楼,所有这些楼都将面临55%的遗产税。同样面临高遗产税的是他坐拥的巨额现金。他的大楼都维修得很好,债务也很少,每年都给他带来数百万美元的利润。财务记录显示,即使他在1988年至1993年间给自己支付了1.097亿美元的薪酬之后,他的公司仍持有5000万美元的现金和投资。每个月还有数千万美元的现金从他在大通曼哈顿银行(Chase Manhattan Bank)、化工银行(Chemical Bank)、制造商汉诺威信托(Manufacturers Hanover Trust)、瑞银(UBS)、宝威利储蓄银行(Bowery Savings),以及以色列的联合东方银行(United Mizrahi)的错综复杂的个人账户中转来转去。

Simply put, without immediate action, Fred Trump’s heirs faced the prospect of losing hundreds of millions of dollars to estate taxes.

简言之,如果不立即采取行动,弗雷德·特朗普的继承人们可能会因遗产税损失数亿美元。

Whatever their differences, the Trumps formulated a plan to avoid this fate. How they did it is a story never before told.

尽管存在种种分歧,特朗普一家制定了一个避免这种命运的计划。他们如何做成了这件事,是一个此前从未有人讲过的故事。

It is also a story in which Donald Trump played a central role. He took the lead in strategy sessions where the plan was devised with the consent and participation of his father and his father’s closest advisers, people who attended the meetings told The Times. Robert Trump, the youngest sibling and the beta to Donald’s alpha, was given the task of overseeing day-to-day details. After years of working for his brother, Robert Trump went to work for his father in late 1991.

这也是一个唐纳德·特朗普在其中起了核心作用的故事。他带头召集了几次战略会议,参加过会议的人对时报说,他在有父亲和父亲最亲密的顾问们参与及同意的情况下,制定了这个计划。最小的弟弟罗伯特·特朗普(Robert Trump)是性情与唐纳德·特朗普截然不同的人,罗伯特被赋予负责日常细节的任务。在为哥哥工作了多年后,罗伯特·特朗普在1991年底开始为父亲工作。

The Trumps’ plan, executed over the next decade, blended traditional techniques — such as rewriting Fred Trump’s will to maximize tax avoidance — with unorthodox strategies that tax experts told The Times were legally dubious and, in some cases, appeared to be fraudulent. As a result, the Trump children would gain ownership of virtually all of their father’s buildings without having to pay a penny of their own. They would turn the mountain of cash into a molehill of cash. And hundreds of millions of dollars that otherwise would have gone to the United States Treasury would instead go to Fred Trump’s children.

特朗普家的计划在接下来的10年里得到了执行,该计划将传统的技术(比如为了最大幅度地避税改写弗雷德·特朗普的遗嘱)与非常规的策略结合起来,税务专家对时报说,这些非常规策略在法律上有些可疑,在某些情况下,看起来具有欺诈性。结果是,特朗普的子女们不花一分钱就拥有了父亲几乎所有的房地产。他们把堆积如山的现金变成了一小笔钱。数亿美元原本会流入美国财政部的金钱,最终流进了弗雷德·特朗普子女们的腰包。

‘A DISGUISED GIFT’

“一份乔装打扮的礼物”

唐纳德•特朗普在1985年。

唐纳德•特朗普在1985年。 NEAL BOENZI/THE NEW YORK TIMES

 A family company let Fred Trump funnel money to his children by effectively overcharging himself for repairs and improvements on his properties.

一个家族公司让弗雷德·特朗普得以将钱输送给子女们,其办法实际上等于在对自己的房产进行维护和修缮时向自己收取过高的费用。

One of the first steps came on Aug. 13, 1992, when the Trumps incorporated a company named All County Building Supply & Maintenance.

这种做法的头几步之一发生在1992年8月13日,特朗普家人在那天成立了一家名叫“奥康提楼宇物资及维修”的公司。

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All County had no corporate offices. Its address was the Manhasset, N.Y., home of John Walter, a favorite nephew of Fred Trump’s. Mr. Walter, who died in January, spent decades working for Fred Trump, primarily helping computerize his payroll and billing systems. He also was the unofficial keeper of Fred Trump’s personal and business papers, his basement crowded with boxes of old Trump financial records. John Walter and the four Trump children each owned 20 percent of All County, records show.

这家公司没有办公场所。公司的地址在纽约州的曼哈塞特,也就是弗雷德·特朗普最喜欢的侄子约翰·沃尔特(John Walter)的家。沃尔特已于今年1月去世,他曾为弗雷德·特朗普工作了几十年,主要是帮助弗雷德·特朗普将其工资和开账单系统计算机化。他也是弗雷德·特朗普私人文件和商业文件的非正式保管人,他的地下室里塞满了成箱的老特朗普的旧财务记录。记录显示,约翰·沃尔特和特朗普的四个子女分别拥有这家公司20%的股份。

All County’s main purpose, The Times found, was to enable Fred Trump to make large cash gifts to his children and disguise them as legitimate business transactions, thus evading the 55 percent tax.

时报发现,这家公司的主要目的是为了让弗雷德·特朗普能够对他的子女们进行大笔的现金赠与,并把赠与伪装成合法的商业交易,从而逃避55%的赠与税。

The way it worked was remarkably simple.

其原理非常简单。

Each year Fred Trump spent millions of dollars maintaining and improving his properties. Some of the vendors who supplied his building superintendents and maintenance crews had been cashing Fred Trump’s checks for decades. Starting in August 1992, though, a different name began to appear on their checks — All County Building Supply & Maintenance.

弗雷德·特朗普每年花费数百万美元维护和改善他的房地产。一些为他提供大楼管理员和维修人员的公司几十年来一直在兑现弗雷德·特朗普的支票。但是,从1992年8月开始,这些支票的户头开始出现了一个不同的名字——奥康提楼宇物资及维修。

Mr. Walter’s computer systems, meanwhile, churned out All County invoices that billed Fred Trump’s empire for those same services and supplies, with one difference: All County’s invoices were padded, marked up by 20 percent, or 50 percent, or even more, records show.

与此同时,沃尔特的计算机系统以奥康提楼宇物资及维修的名义向了弗雷德·特朗普的帝国提交了大批提供相同服务和物资的费用清单,但有一点不同:记录显示,奥康提楼宇物资及维修的费用清单都比实际费用高,有时高20%,有时高50%、甚至更多。

The Trump siblings split the markup, along with Mr. Walter.

特朗普兄弟姐妹们和沃尔特分摊了这些涨幅。

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The self-dealing at the heart of this arrangement was best illustrated by Robert Trump, whose father paid him a $500,000 annual salary. He approved many of the payments Fred Trump’s empire made to All County; he was also All County’s chief executive, as well as a co-owner. As for the work of All County — generating invoices — that fell to Mr. Walter, also on Fred Trump’s payroll, along with a personal assistant Mr. Walter paid to work on his side businesses.

罗伯特·特朗普最能说明这一做法的核心是内部交易,他父亲给他开了50万美元的年薪。弗雷德·特朗普的商业帝国支付给奥康提的许多款项都是他批准的,他是奥康提的首席执行官,也是共同所有人。奥康提这边的工作,也就是开具发票,则落在约翰·沃尔特肩上,他也在弗雷德·特朗普那里领薪水,此外还有沃特尔雇来帮他处理其他生意的一名助理。

Years later, in his deposition during the dispute over Fred Trump’s estate, Robert Trump would say that All County actually saved Fred Trump money by negotiating better deals. Given Fred Trump’s long experience expertly squeezing better prices out of contractors, it was a surprising claim. It was also not true.

几年后,在弗雷德·特朗普遗产引发的纠纷期间,罗伯特·特朗普会在他的证词中说,奥康提通过谈下更好的交易实际上给弗雷德·特朗普省了钱。考虑到弗雷德·特朗普久已擅长向承包商索要更好的价格,这是个让人感到意外的说法。并且也不属实。

一家特朗普公司,表面上是为了帮助维护布鲁克林的天堂海滩公寓和其他房产,实际上从弗雷德的帝国里抽走现金,从而达到免除赠与税的目的。

一家特朗普公司,表面上是为了帮助维护布鲁克林的天堂海滩公寓和其他房产,实际上从弗雷德的帝国里抽走现金,从而达到免除赠与税的目的。 DAVE SANDERS FOR THE NEW YORK TIMES

The Times’s examination of thousands of pages of financial documents from Fred Trump’s buildings shows that his costs shot up once All County entered the picture.

《纽约时报》查核了弗雷德·特朗普持有楼宇的数千页财务文件,发现只要奥康提一出现,他的成本就猛增。

Beach Haven Apartments illustrates how this happened: In 1991 and 1992, Fred Trump bought 78 refrigerator-stove combinations for Beach Haven from Long Island Appliance Wholesalers. The average price was $642.69. But in 1993, when he began paying All County for refrigerator-stove combinations, the price jumped by 46 percent. Likewise, the price he paid for trash-compacting services at Beach Haven increased 64 percent. Janitorial supplies went up more than 100 percent. Plumbing repairs and supplies rose 122 percent. And on it went in building after building. The more Fred Trump paid, the more All County made, which was precisely the plan.

天堂海滩公寓就说明了这种情况:在1991及1992年,弗雷德·特朗普从长岛电器批发公司(Long Island Appliance Wholesalers)为天堂海滩公寓购买了78套冰箱灶具组合。平均单价是642.69美元。但在1993年他开始付钱给奥康提采购冰箱灶具组合,价格就跃升了46%。同样,他为天堂海滩公寓垃圾压缩服务支付的费用也上涨了64%。保洁用品的费用涨了100%。管道维修及物资费用涨了122%。这种情况随后在一幢又一幢公寓接续发生。弗雷德·特朗普花得越多,奥康提挣得就越多,这就是他们的计划。

While All County systematically overcharged Fred Trump for thousands of items, the job of negotiating with vendors fell, as it always had, to Fred Trump and his staff.

当奥康提在数千种物品上全面向弗雷德·特朗普多收费用时,同供应商讨价还价的任务则一如既往地落到弗雷德·特朗普和他的员工身上。

Leon Eastmond can attest to this.

利昂·伊斯特蒙德(Leon Eastmond)可以证明。

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Mr. Eastmond is the owner of A. L. Eastmond & Sons, a Bronx company that makes industrial boilers. In 1993, he and Fred Trump met at Gargiulo’s, an old-school Italian restaurant in Coney Island that was one of Fred Trump’s favorites, to hash out the price of 60 boilers. Fred Trump, accompanied by his secretary and Robert Trump, drove a hard bargain. After negotiating a 10 percent discount, he made one last demand: “I had to pay the tab,” Mr. Eastmond recalled with a chuckle.

伊斯特蒙德是A·L·伊斯特蒙德父子公司(A. L. Eastmond & Sons)的所有人,这是布朗克斯的一家工业锅炉制造商。1993年,他与弗雷德·特朗普在康尼岛上特朗普最喜爱一家传统意大利餐厅Gargiulo’s见面,敲定60套锅炉的价钱。弗雷德·特朗普带着秘书和罗伯特·特朗普,开始了艰难的讨价还价。谈下10%的折扣之后,他又提了最后一个要求:“饭钱得我来付。”伊斯特蒙德笑着回忆道。

There was no mention of All County. Mr. Eastmond first heard of the company when its checks started rolling in. “I remember opening my mail one day and out came a check for $100,000,” he recalled. “I didn’t recognize the company. I didn’t know who the hell they were.”

饭桌上没有提到奥康提。伊斯特蒙德是在支票开始寄来时才头一次听说这家公司。“我记得有一天打开邮箱收到一张10万美元的支票,”他回忆说。“我不认得那家公司。我不知道他们到底是谁。”

But as All County paid Mr. Eastmond the price negotiated by Fred Trump, its invoices to Fred Trump were padded by 20 to 25 percent, records obtained by The Times show. This added hundreds of thousands of dollars to the cost of the 60 boilers, money that then flowed through All County to Fred Trump’s children without incurring any gift tax.

但纽约时报获得的记录显示,奥康提按照弗雷德·特朗普谈下来的价钱向伊斯特蒙德付了款,给弗雷德·特朗普开出的发票却上浮了20-25%。这让60台锅炉的成本多出数十万美元,这笔钱通过奥康提流向弗雷德·特朗普的子女,又完全不必缴纳赠与税。

All County’s owners devised another ruse to profit off Mr. Eastmond’s boilers. To win Fred Trump’s business, Mr. Eastmond had also agreed to provide mobile boilers for Fred Trump’s buildings free of charge while new boilers were being installed. Yet All County charged Fred Trump rent on the same mobile boilers Mr. Eastmond was providing free, along with hookup fees, disconnection fees, transportation fees and operating and maintenance fees, records show. These charges siphoned hundreds of thousands of dollars more from Fred Trump’s empire.

奥康提的所有人又设计出另一个伎俩从伊斯特蒙德的锅炉上获利。为谈下弗雷德·特朗普的业务,伊斯特蒙德还同意在新锅炉安装过程中,为弗雷德·特朗普的公寓楼免费提供移动式锅炉。然而记录显示,就用伊斯特蒙德免费提供的这些移动锅炉,奥康提向弗雷德·特朗普收取了租金,以及接入费、撤出费、运输费和运营维护费。这些收费又从弗雷德·特朗普的帝国里吸走了数十万美元。

Mr. Walter, asked during a deposition why Fred Trump chose not to make himself one of All County’s owners, replied, “He said because he would have to pay a death tax on it.”

在一份证词中,沃尔特被问及为什么弗雷德·特朗普不让自己也成为奥康提的所有人之一,他回答说,“他说因为那样的话死了还要为它交遗产税。”

After being briefed on All County by The Times, Mr. Tritt, the University of Florida law professor, said the Trumps’ use of the company was “highly suspicious” and could constitute criminal tax fraud. “It certainly looks like a disguised gift,” he said.

听取了《纽约时报》关于奥康提的简述后,佛罗里达大学法学教授特里特说特朗普家族对这家公司的使用“极其可疑”,并有可能构成税务欺诈的刑事罪。“这看上去是明显的变相赠与。”他说。

While All County was all upside for Donald Trump and his siblings, it had an insidious downside for Fred Trump’s tenants.

奥康提给唐纳德·特朗普和兄弟姐妹带来的全是好处,给弗雷德·特朗普的公寓租户却带来一个隐患。

As an owner of rent-stabilized buildings in New York, Fred Trump needed state approval to raise rents beyond the annual increases set by a government board. One way to justify a rent increase was to make a major capital improvement. It did not take much to get approval; an invoice or canceled check would do if the expense seemed reasonable.

作为纽约州租金稳定型公寓楼的业主,弗雷德·特朗普提高房租如果超出了政府指导委员会设定的租金逐年涨幅限制,就必须先获得州政府批准。涨房租的一种合理化手段就是花钱进行重大修缮。这样就比较容易获得批准,如果花费看上去合理,一张发票或已付支票就管用。

The Trumps used the padded All County invoices to justify higher rent increases in Fred Trump’s rent-regulated buildings. Fred Trump, according to Mr. Walter, saw All County as a way to have his cake and eat it, too. If he used his “expert negotiating ability” to buy a $350 refrigerator for $200, he could raise the rent based only on that $200, not on the $350 sticker price “a normal person” would pay, Mr. Walter explained. All County was the way around this problem. “You have to understand the thinking that went behind this,” he said.

特朗普家族就用奥康提注了水的发票,使弗雷德·特朗普名下受到租金监管的公寓楼合理地涨了更高的房租。根据沃尔特的说法,弗雷德·特朗普也把奥康提看作鱼和熊掌兼得的手段。如果他能用“专家级的讲价能力”只花200美元买到350美元的冰箱,他就只能依据这200美元来涨房租,而不是依据“一般人”花费的350美元标价,沃尔特这样解释。奥康提就是绕开这个问题的办法。“你必须明白这背后的心思,”他说。

As Robert Trump acknowledged in his deposition, “The higher the markup would be, the higher the rent that might be charged.”

就像罗伯特·特朗普在证词中承认的,“加价越高,能收的租金就越高。”

State records show that after All County’s creation, the Trumps got approval to raise rents on thousands of apartments by claiming more than $30 million in major capital improvements. Tenants repeatedly protested the increases, almost always to no avail, the records show.

州政府的记录显示,奥康提公司成立后,特朗普家族报称花费逾3000万美元进行重大修缮,为数千套公寓提高租金获得了批准。记录显示,租户多次抗议涨租,几乎总是无济于事。

One of the improvements most often cited by the Trumps: new boilers.

特朗普家族最常用到的修缮项目之一就是新锅炉。

“All of this smells like a crime,” said Adam S. Kaufmann, a former chief of investigations for the Manhattan district attorney’s office who is now a partner at the law firm Lewis Baach Kaufmann Middlemiss. While the statute of limitations has long since lapsed, Mr. Kaufmann said the Trumps’ use of All County would have warranted investigation for defrauding tenants, tax fraud and filing false documents.

“这一切颇有犯罪之嫌,”亚当·S·考夫曼(Adam S. Kaufmann)说,他曾是曼哈顿地区检察官办公室的调查主管,现在是LBKM律师事务所(Lewis Baach Kaufmann Middlemiss)合伙人。虽然早过了诉讼时效,但考夫曼表示,特朗普家族对奥康提公司的运用已足令司法机关对其进行欺诈租户、逃税和提交虚假文件的调查。

Mr. Harder, the president’s lawyer, disputed The Times’s reporting: “Should The Times state or imply that President Trump participated in fraud, tax evasion or any other crime, it will be exposing itself to substantial liability and damages for defamation.”

总统的律师哈德对《纽约时报》的报道提出反驳:“如果《纽约时报》声称特朗普总统参与了欺诈、逃税或任何其他罪行,那么它将面临因诽谤而要承担的重大责任和损失。”

All County was not the only company the Trumps set up to drain cash from Fred Trump’s empire. A lucrative income source for Fred Trump was the management fees he charged his buildings. His primary management company, Trump Management, earned $6.8 million in 1993 alone. The Trumps found a way to redirect those fees to the children, too.

特朗普家族用来从弗雷德·特朗普帝国抽取资金的公司,并非仅奥康提一家。弗雷德·特朗普持有公寓楼收取的管理费是他一项可观收入的来源。他主要物业管理公司特朗普管理公司(Trump Management)仅在1993年就赚了680万美元。特朗普家族同样设法将这些钱转移给子女。

On Jan. 21, 1994, they created a company called Apartment Management Associates Inc., with a mailing address at Mr. Walter’s Manhasset home. Two months later, records show, Apartment Management started collecting fees that had previously gone to Trump Management.

1994年1月21日,他们成立了公寓管理联营公司(Apartment Management Associates Inc.),公司的邮件地址就是沃尔特在曼哈塞特的家。记录显示,两个月后,公寓管理公司就开始收取以前交给特朗普管理公司的各项费用。

The only difference was that Donald Trump and his siblings owned Apartment Management.

唯一的不同在于公寓管理公司的所有人是唐纳德·特朗普和兄弟姐妹。

Between All County and Apartment Management, Fred Trump’s mountain of cash was rapidly dwindling. By 1998, records show, All County and Apartment Management were generating today’s equivalent of $2.2 million a year for each of the Trump children. Whatever income tax they owed on this money, it was considerably less than the 55 percent tax Fred Trump would have owed had he simply given each of them $2.2 million a year.

奥康提和公寓管理公司左右夹击,弗雷德·特朗普的大量现金迅速减少。记录显示,到1998年,奥康提和公寓管理公司每年为弗雷德·特朗普每个子女带来相当于今天的220万美元。无论他们要为这笔钱交多少所得税,都远远低于弗雷德·特朗普每年直接给他们每人220万美元需要缴纳的55%的税。

But these savings were trivial compared with those that would come when Fred Trump transferred his empire — the actual bricks and mortar — to his children.

但是,比起弗雷德·特朗普把整个帝国——砖瓦构建的实体——移交给子女时将要省下来的税,这些都微不足道。

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