美國暗示歐盟在蘋果稅案中越權
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.
美國對歐盟委員會(European Commission)發起猛烈抨擊，作出最後努力，勸阻布魯塞爾不要讓蘋果(Apple)補繳幾十億歐元稅款。
The US Treasury department issued a rare warning yesterday that Brussels was becoming a “supranational tax authority” that threatened international agreements on tax reform.
美國財政部昨日發出罕見警告，稱布魯塞爾已成爲“超國家稅務機關”，威脅國際稅改協議。
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.
上述批評發出之時，歐盟委員會剛剛完成了對愛爾蘭涉嫌給予蘋果優惠稅收安排的調查，這是歐盟境內打擊企業避稅的最大個案。歐盟委員會預計於下月作出明確裁決。
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.
奧巴馬(Obama)政府正加強對這起調查的攻擊。今年早些時候奧巴馬政府公開辯稱歐盟正在設置不公平的、“令人不安”的先例，而且專門針對美國企業，但此舉未能阻止布魯塞爾方面。
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.
蘋果調查案的焦點是“轉移定價”，指企業通過內部交易將利潤轉移到低稅司法管轄區。歐盟委員會指控愛爾蘭政府幫助蘋果將稅單降到最低。
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.
蘋果還面臨美國參議院的批評，稱其在愛爾蘭僅支付2%的企業所得稅，遠低於公開聲稱的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.
在美國財長傑克•盧(Jack Lew)委託發佈的一份白皮書中，美方談到了關於歐方責任追究機制的敏感問題，暗示領導此次調查的歐盟有關部門的法律行動相當於越權。
“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.
白皮書稱，“這種方法上的轉變似乎把（歐盟競爭總司）的角色擴大至執行競爭和國家援助法律的範疇以外……成了一個審查成員國（企業所得稅決定）的超國家稅務機關”。
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”.
白皮書還稱，布魯塞爾的作法樹立了“一個不可取的先例，可能導致其他稅務當局……從美國和歐盟企業中（謀取）大額的、懲罰性的回溯性稅款”。
The white paper said “the US Treasury department continues to consider potential responses should the commission continue its present course”.
白皮書表示，“如果歐盟委員會繼續當前的作法，美國財政部將繼續考慮可能作出的反應”。
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.
歐盟委員會發言人稱，不存在對美國企業的偏見。她表示：“歐盟委員會已經就這一問題與美國當局多次進行接觸，並準備進一步提供所有必要的澄清。”
