“Where is Shell based?” The answer to that is likely to get simpler very soon.
“壳牌总部在哪里？”这问题的答案很可能很快就会变得更简单。
November 15, 2021
2021年11月15日
壳牌标志将与公司名称相匹配，因为该公司将放弃其作为荷兰皇家壳牌的正式身份
Shell has decided it no longer needs to be either Royal or Dutch.
壳牌已决定不再需要皇家或者荷兰的前缀。
The oil giant which has been incorporated in the UK will move its tax residence from the Netherlands to the UK as well, Shell said.
壳牌表示，这家在英国注册成立的石油巨头也将把它的税收所从荷兰迁至英国。
If shareholders approve, it will shorten its name to “Shell” and its CEO Ben van Beurden and other top executives will move to a corporate headquarters in the UK.
如果股东同意，它将简称为“壳牌”，其首席执行官Ben van Beurden和其他高管将搬到英国的公司总部。
The biggest practical implication of the change in the tax residence is that it will no longer need to maintain two classes of stock—A-shares held by Dutch nationals to comply with that country’s tax law which requires dividend withholding, and B-shares for everyone else.
税收所变更的最大实际意义是，它将不再需要维持两类股票，一类是荷兰国民持有的A股，以符合该国税法中要求预扣股息的规定；另一类是其他所有人持有的B股。
Shell said having a single class of stock will simplify stock buybacks and acquisitions at a time when it needs to quickly transition from being an oil company to one focused on low-carbon energy sources. It said this is the next logical step after it announced a new organizational structure to manage this transition in August.
壳牌表示，在公司需要迅速从石油公司转型为专注于低碳能源公司之际，拥有单一类的股票将简化股票回购和收购。继8月份宣布了一个新的组织结构来管理这个过渡，这是合乎逻辑的一步。
For engineers and others working in Shell’s technical centers in the Netherlands, this will not change things. The company said, its “Projects and Technology division, global upstream and integrated gas businesses, and renewable energies hub remain located in The Hague.”
对于在荷兰壳牌技术中心工作的工程师和其他人来说，这不会改变什么。该公司表示，其“项目和技术部门、全球上游和综合天然气业务以及可再生能源中心仍位于海牙。”
It will continue working on new energy projects such as a low-carbon biofuels plant and Europe’s biggest electrolyzer for mass production of hydrogen, both located in Rotterdam.
它将继续致力于新能源项目，比如位于鹿特丹的一个低碳生物燃料工厂和欧洲最大的大规模生产氢的电解槽。
While Shell has been feeling pressure in the Netherlands to go well beyond the emissions reductions target, Shell said it is not related to this change.
虽然壳牌一直在荷兰感受到远远超出减排目标的压力，但壳牌表示这与本次搬迁无关。
A district court in The Hague has ordered Shell to reduce emissions from its business and from those using its oil and gas products by 45% by 2030 The company has raised its target to 50% by then. But its target is limited to its operations, which is a far more manageable challenge.
海牙地区法院已命令壳牌到2030年将其业务以及使用其石油和天然气产品的公司的排放量减少45%。壳牌公司已将目标提高到50%。但它的目标仅限于其运营，这是一个更容易应对的挑战。
“The court ruled that the decision is immediately enforceable against Shell and should not be suspended pending an appeal. This applies regardless of our tax residence location,” Shell said in a statement.
壳牌在一份声明中说，“法院裁定，该决定可立即对壳牌强制执行，不应在上诉期间暂停执行。无论我们的税收所如何，这都适用”。
The exit also raises the possibility that the Dutch government will impose an exit charge related to investor dividend withholding. While a bill has been proposed in the Dutch Parliament to impose that charge, it has not been passed. Shell said its legal advisors indicated it is not likely to have to pay an exit tax.
这一搬迁还提高了荷兰政府对投资者预扣股息征收退出费的可能性。尽管荷兰议会已经提出了一项法案来强制执行这项指控以征收该费用，但是这项法案尚未获得通过。壳牌称其法律顾问表示，该公司不太可能需要缴纳退出税。
Dutch and British History
荷兰和英国历史
Royal Dutch was founded in 1890. The name reflects the royal charter granted to the then small company to develop an oil field in Northern Sumatra, which was then part of the Dutch East Indies and is now Indonesia.
Royal Dutch 成立于1890年。该名称反映了当时授予这家小公司在北苏门答腊开发油田的皇家特许状，该地区当时是荷属东印度群岛的一部分，现在是印度尼西亚。
Shell’s Anglo-Dutch structure dates to 1907 when Royal Dutch Petroleum Co. combined with UK-based Shell Transport and Trading Company. The dual ownership structure maintained corporate roots in those countries, according to the company history.
壳牌的英荷结构可以追溯到1907年，当时荷兰皇家石油公司与总部位于英国的壳牌运输和贸易公司合并。根据公司历史，双重所有制结构在这些国家组成了公司的根基。
The British competitor, Shell Transport, was founded in Britain 7 years later and chose the Shell name because the father of the brothers who founded it had owned a company whose imports included shells.
其英国的竞争对手壳牌运输公司7年后在英国成立，之所以选择壳牌这个名字，是因为创立壳牌的兄弟的父亲拥有一家进口贝壳的公司。
The A/B share system dates back to 2005 when Royal Dutch and Shell Transport were unified under a common parent company. Shell said at the time the dual-share system was not expected to be permanent.
A/B股制度可以追溯到2005年，当时荷兰皇家和壳牌运输公司被合并在一个共同的母公司之下。壳牌当时表示，双股制度预计不会是永久性的。
The final decision is scheduled for 10 December at a meeting at the Rotterdam Ahoy, a convention center located not far from its current corporate headquarters in The Hague.
最终决定会在12月10日在鹿特丹Ahoy会议中心举行会议上作出，该会议中心距离其目前位于海牙的公司总部不远。
总结：壳牌的英荷结构可以追溯到1907年，当时荷兰皇家石油公司与总部位于英国的壳牌运输和贸易公司合并。随着总部迁往伦敦，荷兰皇家壳牌将简称为“壳牌”，它将继续致力于新能源项目。壳牌的竞争对手壳牌运输公司于7年后在英国成立，之所以选择壳牌这个名字，是因为创立它的兄弟的父亲拥有一家进口贝壳的公司。
网宣部 硕2020级5班 王硕
网宣部 硕2021级5班 吕燕
