Apples are EU demands to pay $ 14.6 billion in federal taxes, is affecting Google, Microsoft? -Tax avoidance, the Apple, the EU, the Microsoft IT information

On August 31, according to foreign media reports, the European Commission ruled Tuesday that Apple must pay $ 14.6 billion of so-called "unpaid taxes". Tax experts say this could be the European Commission and the beginning of a prolonged tax war between transnational corporations.

Georgetown University's McDonough School of business (McDonough School of Business), Professor Thomas Cook (Thomas Cooke) pointed out: "this is a warning. Has a lot of company in whisper, ' will we be next? In addition, such events can only happen in Ireland '? ”

Ireland and Luxembourg give tech giants and other United States companies preferential tax treatment, have aroused close attention from Europe's top regulator, at least six multinational companies is under investigation or adjudication, surveyed companies may more and more in the future.

Mendoza School of business professor of accounting at the University of Notre Dame bulade·badesiqieer (Brad Badertscher), all in Ireland, and Luxembourg and other countries enjoy preferential tax treatment of technology giants such as Google, Microsoft and Facebook, "is absolutely within the EU's area of concern."

He said: "this is a signal to show that Europe is not a tax haven. The European Commission is like a second pair of eyes, watching each member Government. ”

Google and Microsoft declined to comment on this, but Facebook did not respond to requests for comment.

United States Treasury Department has opposed EU action on corporate tax, saying such unilateral retroactive taxes are unfair, could undermine the United States and the European Union between the "spirit of economic cooperation."

On Tuesday, the United States White House spokesman qiaoxi·ouneisite (Josh Earnest) said the EU Commission's ruling may lead to belong to United States taxpayers ' income will be transferred to the European Union. This is because Apple was forced to pay any taxes in Europe are from the United States taxpayers to deduct. He said: "this is the reason why we are worried about the fairness of such an approach. ”

On the issue of tax avoidance, United States has been cooperating with EU officials, while also taking action.

Facebook the tax acts are receiving United States Internal Revenue Service review, the company in Ireland near Dublin set up a new headquarters and data center. Last month, the social networking Giants 2010 how to divide their assets into Ireland, United States internal revenue service filed a lawsuit. United States internal revenue service officials argue that Facebook has some assets undervalued "billions of dollars".

European Commission on corporate tax Act started a three-year investigation. It says like apples in Ireland to enjoy tax incentives for other companies at an unfair disadvantage, harm the interests of European taxpayers, in violation of their "Government assistance" provision.

European Union antitrust Commissioner for magelite·weisitage (MargretheVestager), said on Tuesday: "the EU Member States not to give unfair tax breaks for minority firms. ”

Ireland denied the allegations at the European Commission, said that there is any tax concessions to other companies.

According to a European Commission survey, Apple's Europe, Middle East, Africa and India most of the product sales revenue through two Ireland subsidiary accounts. Then, put the profits from Europe's most drawn to does not belong to any country, "home", thus avoiding the payment of Ireland 12.5% of the corporate income tax, and this rate has been much lower than elsewhere in Europe. The result was: 2014 Apple in Europe the actual tax rate of just 0.005%.

Ireland and other countries have been willing to offer such low rates to attract Apple and other companies to operate their cities, so as to create a large number of popular high-tech jobs.

Badesiqieer, for example, Ireland relies on revenue from Apple, as well as the companies hire workers and invest the revenue from local facilities. In Ireland's second-largest city of Cork (Cork), Apple has hired 5,000 employees, is the largest private-sector employer.

Apple said the Commission's decision will have "severe, extensive and profound impact". In response to this decision, the parties are expected to fall into a three-years of dispute. At present, this action is already in the EU Member States and the European Commission created another rift between. Badesiqieer said: "the United Kingdom is one of the reasons the European Commission from the European Union's powers are expanding, and this ruling is another example. ”

He said, the events could be expanded to the United States, where multinational companies will consider the appeal of offshore tax havens for money. He said: "the United States Congress may have intended to introduce a (tax) incentives to attract enterprises to return to United States. But this year is an election year, even if the United States Congress intend to do so, I would expect action until 2017 at the earliest. ”

If the final entry into force, the European Commission on the Apple out of the tax bill would be in its ruling against corporate tax avoidance with the maximum amount of, and similar decisions will be more and more.

Last October the European Commission ruling said Starbucks and Netherlands taxation arrangements between the Government is illegal. At present, this ruling has been appealed to the General Court. Meanwhile, Fiat (Fiat) Luxembourg branch also received a similar award. European Commission said separately the two companies to pay $ 22 million to $ 33 million in tax revenue.

The European Commission has on Amazon and Luxembourg tax treaty between investigations, the final ruling is still awaited. The Commission is also investigating Luxembourg with McDonald's and Budweiser-Busch InBev Belgium tax treaty between.

Amazon said that Luxembourg did not receive any special tax treatment, as with other companies where business, comply with the same tax law.

苹果被欧盟要求补缴146亿美元税款，会殃及谷歌、微软吗？ - 避税,苹果,欧盟,微软 - IT资讯

8月31日消息，据国外媒体报道，欧盟委员会周二做出裁决称，苹果必须支付146亿美元的所谓“未付税款”。税务专家表示，这可能是欧盟委员会与跨国公司之间旷日持久的税收战争的开端。

乔治敦大学麦克多诺商学院（McDonough School of Business）教授托马斯·库克（Thomas Cooke）指出：“这是一个预兆。有很多公司在嘀咕，‘我们会是下一个吗？此外，这样的事件会仅仅发生在爱尔兰吗’？”

爱尔兰和卢森堡给予科技巨头和其它美国公司的优惠税收待遇，已经引起欧洲最高监管机构的密切关注，导致至少六家跨国公司正在接受裁决或调查，而未来接受调查的公司可能会越来越多。

圣母大学门多萨商学院会计学教授布拉德·巴德斯切尔(Brad Badertscher)指出，所有在爱尔兰、卢森堡等国家享受非常优惠税收待遇的科技巨头，如谷歌、微软和Facebook，“绝对处于欧盟关注的范围内”。

他说：“这是一个信号，表明欧洲不是避税天堂。欧盟委员会就像是第二双眼睛，注视着每一个成员国政府。”

谷歌和微软拒绝对此发表评论，而Facebook没有回复记者的置评请求。

美国财政部一直反对欧盟针对企业纳税行为采取的行动，称这种单边追溯评估税收是不公平的，可能破坏美国和欧盟之间的“经济合作精神”。

周二，美国白宫新闻发言人乔希·欧内斯特(Josh Earnest)表示，欧盟委员会的裁决可能会导致将本来属于美国纳税人的收入转移至欧盟。这是因为苹果在欧洲被迫缴纳的任何税款，都可能从其美国纳税义务中扣除。他说：“这是我们对这种做法的公平性感到担忧的原因。”

在企业避税问题上，美国一直在与欧盟官员合作，同时自己也会采取行动。

Facebook的纳税行为正在接受美国国税局的审查，该公司在爱尔兰都柏林附近设立了一个新的总部和数据中心。上月，针对这家社交网络巨头2010年时如何将其资产转移至爱尔兰，美国国税局提起了诉讼。美国国税局官员认为，Facebook将其中一些资产低估了“数十亿美元”。

欧盟委员会对企业纳税行为启动了为期三年的调查。它表示，像苹果在爱尔兰享受的税收优惠，使其它公司处于不公平的劣势，损害了欧盟纳税人的利益，违反了其有关“政府援助”的规定。

欧盟反垄断专员玛格丽特·维斯塔格(MargretheVestager) 周二表示：“欧盟成员国不能给予少数公司不公平的税收优惠。”

爱尔兰否认了欧盟委员会的指控，表示没有向其它公司提供任何税收优惠。

根据欧盟委员会的调查，苹果将欧洲、中东、非洲和印度的大部分产品销售收入，通过两家爱尔兰子公司记账。然后，通过将这些来自欧洲的利润的大部分划拔至不属于任何国家的“总部”，从而避免了缴纳爱尔兰12.5%的公司所得税，而这一税率已经比欧洲其它地方低很多。其结果是：2014年苹果在欧洲实际承担的税率只有0.005%。

爱尔兰等国家一直愿意提供这样低的税率，以吸引苹果和其它公司到它们的城市开展业务，从而创造大量广受欢迎的高科技岗位。

巴德斯切尔表示，例如，爱尔兰依靠苹果带来的税收收入，以及该公司雇佣工人和投资当地设施所带来的收入。在爱尔兰第二大城市科克(Cork)，苹果聘请了5000名员工，是当地最大的私营企业雇主。

苹果称欧盟委员会的裁决将产生“严重、广泛而深远的影响”。针对这一裁决，预计双方将陷入为期多年的争执。目前，这一行动已在欧盟成员国与欧盟委员会之间产生了另一道裂痕。巴德斯切尔称：“英国脱离欧盟的原因之一是欧盟委员会的权力正不断膨胀，而这项裁决就是另一个例子。”

库克表示，这一事件的影响可能扩大至美国，那里的跨国公司会考虑离岸避税天堂的吸引力是否物有所值。他说：“美国国会可能打算提出一项（税收）激励政策，以吸引企业返回美国。但今年是一个选举年，即使美国国会有这样的打算，我预计最早到2017年才会有所行动。”

如果最终生效，欧盟委员会对苹果此次开出的税单，将是其针对企业避税行为做出的裁决中金额最高的一起，而类似的裁决将会越来越多。

欧盟委员会去年10月做出裁决称，星巴克与荷兰政府之间的税收安排是非法的。目前，这项裁决已上诉至欧盟普通法院。与此同时，菲亚特(Fiat)卢森堡分公司也收到类似的裁决。欧盟委员会称，这两家公司应分别补缴2200万美元至3300万美元的税款。

欧盟委员会已就亚马逊和卢森堡之间的税收协定展开调查，目前仍在等待最后的裁决。该委员会也正在调查卢森堡与麦当劳之间及百威英博与比利时之间的税收协定。

亚马逊表示，它在卢森堡没有获得任何特殊税收待遇，与在哪里开展业务的其它公司一样，遵守着相同的税法。