苹果面临欧洲最大税收罚单

苹果临欧最大收罚ApplewillTuesdaybehitwithEuropelargestafterBrusselsruledthatthecompanyreceivedillegalstateaidfromIreland.苹果将在周二接到欧洲最大的税收罚单此前鲁塞尔裁定该公司得到了爱尔兰的非法政府援助。companywilltobillionsofeuroinbacktaxestoDublinthemovestoredrawtheaggressivetaxavoidancebytheworld’sbiggestcorporations.苹果将必须向都柏林补交数十亿欧元税款。目前欧盟委员(EuropeanCommission)正采取行动，对全球各大企业的激进避税行为重新划定红线。A130bycommissionfollowsathree-yearinvestigationintoclaimsthattwoadvancetaxissuedbyDublinviolatedEUlawbygrantingAppleanadvantagenotavailabletoother在有人指控爱尔兰政府发布的两项预先税务意见给了苹果一个其他公司不具有的优势欧盟法律之后，欧盟委员会展开了为期三年的调查后，最终出炉130页判决书。CompetitioncommissionerVestagercirculatedtherulingtohercounterpartsintheEU’sexecutiveonlyonMondaymorning,deployingafast-trackprocedureinabidtominimiseleaks.欧盟竞争专员玛格丽•维斯(MargretheVestager)周一上午向欧行政部门的同僚传达了最终裁决，采用快速通道程序以最大限度减少消息泄露。usualnoticeperiodtwoweeks.一般通知期应为两个星期。

decisionissettobeofinEuropeancourtsbyIreland,bothofwhichhavedeniedanywrongdoing.该决定势必引发苹果和爱尔兰在欧洲法院提起上诉，二者都否认有任何不当行为。ItfollowstensionovertheinquirybetweenandUS,whichurgedtheEUauthoritiestothecase.布鲁塞尔和美国之间围绕这起调查关系紧张，美国促使欧盟当局放弃该案。USTreasuryhasaccusedthecommissionofasupranationaltaxauthoritythatthreatenedinternationaltaxreforminitsdrivetoout美国财政部指责欧盟委员会成为超国家税务机关激进避税的努力威胁到国际税改协议。commission’srulingcallsonDublintoraisetaxassessmentwhichpreviouslywarnedtheUSSecuritiesandExchangethatadversedecisionbyBrusselscouldamaterialimpactonitsfinances.欧盟委员会的裁决呼吁都柏林对苹果发出新的税单，此前苹果曾警告美国证券交易委员会(SEC)，布塞尔方面作出的对其不利的裁决可能对其财务产生实质性影响。OnefamiliarwiththeinquirysaidApplewillhavetorestateitsaccountsasaresultruling.该调查的一位知情人表示，这一判决将导致苹果必须重新申报自己的账目。InvestigatorshaveexaminedhowApplepaidataxrateoflessthan1percentEuropeansales—farlowerthanIrelandheadlinepercenttaxrateonbusinessprofits.调查人员审查了苹果是如何缴付不到欧洲销售额1%税率低于爱尔兰对商业利润收12.5%的式税率。commissionisconcentratingonthetaxofAppleintellectualpropertyassets,ahotlydisputedareatoleadtoalargeclaimforbacktaxes.欧盟委员会正专注于苹果知识产权资产的税务待遇是一个备受争议的领域可导致苹果被要求补缴大量欠税。

Althoughdecisiondoesnotspecifythepreciseamountofmoneyinplay,MsVestagerwillsetoutanestimatewhenthefindingsarereleasedonaccordingtopeopleherplans.虽然裁决本身并未具体规定确切的罚款金额听取了有关她的计划的简报的人士表示斯特格将在周二调查结果公布时给出一个估计数字。SeveralpeoplebriefedthefindingsinandDublinbelievethewilltobillionseuros.在布鲁塞尔和都柏林听取了调查结果简报的多位人士相信，罚款将达到数十亿欧元。EuropeanofficialshavedescribedloomingrecoveryorderasthelargestsinceBrusselswasempoweredtopolicestatesupporttocompaniesinEurope.欧洲官员将即将出炉的追缴令形容为