百事可乐和 IBM 等美国公司利用新加坡子公司以较低税率出售债券，2021 年债券销售额达到创纪录的 515 亿美元。 US firms like PepsiCo and IBM use Singapore subsidiaries to sell bonds for lower tax rates, contributing to $51.5bn record bond sales in 2021.

百事可乐和 IBM 等美国公司正在通过其新加坡子公司出售债券，以期从较低的税率中受益，这有助于新加坡借款人的债券销售创纪录，在 2021 年达到 515 亿美元。 US firms like PepsiCo and IBM are selling bonds through their Singapore subsidiaries to potentially benefit from lower tax rates, contributing to record bond sales from Singapore borrowers, reaching $51.5bn in 2021. 这一由新加坡税法和美国税法支持的战略可能会受到未来经合组织规则的影响，但企业至少在未来三年内仍然可以利用它。 This strategy, enabled by Singapore's tax law and US tax code, could be impacted by a future OECD rule, but companies can still take advantage of it for at least the next three years.