本文摘要：The US has launched a stinging attack on the European Commission in a last ditch bid to dissuade Brussels from hitting Apple with a demand for billions of euros in underpaid taxes.美国对欧盟委员会(European Commission)发动激烈批评，做出最后希望，劝说布鲁塞尔不要让苹果(Apple)补缴几十亿欧元税款。

The US has launched a stinging attack on the European Commission in a last ditch bid to dissuade Brussels from hitting Apple with a demand for billions of euros in underpaid taxes.美国对欧盟委员会(European Commission)发动激烈批评，做出最后希望，劝说布鲁塞尔不要让苹果(Apple)补缴几十亿欧元税款。The US Treasury department issued a rare warning yesterday that Brussels was becoming a “supranational tax authority” that threatened international agreements on tax reform.美国财政部昨日收到少见警告，称之为布鲁塞尔已沦为“超国家税务机关”，威胁国际税改协议。

The criticism came as the commission was finalising a probe into an alleged sweetheart tax deal that Ireland gave to Apple, the biggest single case in a crackdown on corporate tax avoidance across the EU. A definitive ruling is expected next month.上述抨击收到之时，欧盟委员会刚已完成了对爱尔兰因涉嫌给与苹果优惠税收决定的调查，这是欧盟境内压制企业洗钱的仅次于个案。欧盟委员会预计于下月做出具体判决。The Obama administration is stepping up its assault on the probe having failed to deter Brussels earlier this year by arguing publicly that it was setting unfair and “disturbing” precedents as well as singling out US companies.奥巴马(Obama)政府于是以强化对这起调查的反击。今年早些时候奥巴马政府公开发表坚称欧盟正在设置不公平的、“令人不安”的先例，而且专门针对美国企业，但此举没能制止布鲁塞尔方面。

The Apple probe centres on “transfer pricing”, a practice by which companies move profits to low-tax jurisdictions through internal transactions. The commission has accused the Irish authorities of helping Apple minimise its tax bill. 苹果调查案的焦点是“移往定价”，指企业通过内部交易将利润移往到较低税司法管辖区。欧盟委员会指控爱尔兰政府协助苹果将税单降至低于。

The company has faced criticism in the US Senate for paying a 2 per cent corporate tax rate in Ireland, far lower than the headline 12.5 per cent rate.苹果还面对美国参议院的抨击，称之为其在爱尔兰仅有缴纳2%的企业所得税，近高于公开发表声称的12.5%。In a white paper commissioned by Treasury secretary Jack Lew, the US touched on sensitivities over Brussels’ accountability by suggesting that the legal approach of the directorate leading the probe amounted to a power grab. 在美国财长杰克卢(Jack Lew)委托公布的一份白皮书中，美方谈及了关于欧方责任追究责任机制的脆弱问题，似乎领导此次调查的欧盟有关部门的法律行动相等于越权。“This shift in approach appears to expand the role of the [competition directorate] beyond enforcement of competition and state aid law...into that of a supranational tax authority that reviews member state” decisions on corporate tax, it said.白皮书称之为，“这种方法上的改变或许把（欧盟竞争总司）的角色不断扩大至继续执行竞争和国家援助法律的范畴以外……出了一个审查成员国（企业所得税要求）的超国家税务机关”。

It added that Brussels’ action set “an undesirable precedent that could lead to other tax authorities...[seeking] large and punitive retroactive recoveries from both US and EU companies”.白皮书还称之为，布鲁塞尔的作法竖立了“一个不是非的先例，有可能造成其他税务当局……从美国和欧盟企业中（攫取）大额的、惩罚性的追溯性税款”。The white paper said “the US Treasury department continues to consider potential responses should the commission continue its present course”.白皮书回应，“如果欧盟委员会之后当前的作法，美国财政部将之后考虑到有可能做出的反应”。

The commission spokeswoman said there was no bias against US groups. “The commission has been in contact with US authorities on this matter on several occasions and remains available to offer all necessary further clarifications,” she said.欧盟委员会发言人称之为，不不存在对美国企业的种族主义。她回应：“欧盟委员会早已就这一问题与美国当局多次展开认识，并打算更进一步获取所有适当的回应。

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