The US has launched a stinging attack on the European Commission in a last ditch bid to dissuade¹ Brussels from hitting Apple with a demand for billions of euros in underpaid taxes.

美国对欧盟委员会(European Commission)发起猛烈抨击，作出最后努力，劝阻布鲁塞尔不要让苹果(Apple)补缴几十亿欧元税款。

The US Treasury² department issued a rare warning yesterday that Brussels was becoming a “supranational tax authority” that threatened international agreements on tax reform.

美国财政部昨日发出罕见警告，称布鲁塞尔已成为“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 alleged³ sweetheart tax deal that Ireland gave to Apple, the biggest single case in a crackdown on corporate⁴ tax avoidance across the EU. A definitive⁵ ruling is expected next month.

上述批评发出之时，欧盟委员会刚刚完成了对爱尔兰涉嫌给予苹果优惠税收安排的调查，这是欧盟境内打击企业避税的最大个案。欧盟委员会预计于下月作出明确裁决。

The Obama administration is stepping up its assault on the probe having failed to deter⁶ Brussels earlier this year by arguing publicly that it was setting unfair and “disturbing” precedents⁸ as well as singling out US companies.

奥巴马(Obama)政府正加强对这起调查的攻击。今年早些时候奥巴马政府公开辩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，但此举未能阻止布鲁塞尔方面。

The Apple probe centres on “transfer pricing”, a practice by which companies move profits to low-tax jurisdictions⁹ through internal transactions. The commission has accused the Irish authorities of helping¹⁰ Apple minimise its tax bill.

苹果调查案的焦点是“转移定价”，指企业通过内部交易将利润转移到低税司法管辖区。欧盟委员会指控爱尔兰政府帮助苹果将税单降到最低。

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.

苹果还面临美国参议院的批评，称其在爱尔兰仅支付2%的企业所得税，远低于公开声称的12.5%。

In a white paper commissioned by Treasury secretary Jack¹¹ 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)委托发布的一份白皮书中，美方谈到了关于欧方责任追究机制的敏感问题，暗示领导此次调查的欧盟有关部门的法律行动相当于越权。

“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，“这种方法上的转变似乎把（欧盟竞争总司）的角色扩大至执行竞争和国家援助法律的范畴以外……成了一个审查成员国（企业所得税决定）的超国家税务机关”。

It added that Brussels’ action set “an undesirable¹² precedent⁷ that could lead to other tax authorities . . . [seeking] large and punitive¹³ retroactive recoveries from both US and EU companies”.

白皮书还称，布鲁塞尔的作法树立了“一个不可取的先例，可能导致其他税务当局……从美国和欧盟企业中（谋取）大额的、惩罚性的回溯性税款”。

The white paper said “the US Treasury department continues to consider potential responses should the commission continue its present course”.

白皮书表示，“如果欧盟委员会继续当前的作法，美国财政部将继续考虑可能作出的反应”。

The commission spokeswoman said there was no bias¹⁴ against US groups. “The commission has been in contact with US authorities on this matter on several occasions and remains¹⁵ available to offer all necessary further clarifications,” she said.

欧盟委员会发言人称，不存在对美国企业的偏见。她表示：“欧盟委员会已经就这一问题与美国当局多次进行接触，并准备进一步提供所有必要的澄清。”