苹果首席执行官蒂姆•库克在致客户的信中称,该裁定会对投资欧洲的大型企业造成打击:“这一裁定除明显针对苹果外,还将对欧洲的投资和就业产生深远的负面影响。按欧盟委员会的理论,爱尔兰和欧洲的任何一家公司突然都要根据从未存在的法律来缴纳税款了。”
The commission said Ireland’s tax arrangements with Apple between 1991 and 2015 had allowed the US company to attribute sales to a “head office” that only existed on paper and could not have generated such profits.
欧盟委员会表示,爱尔兰与苹果1991至2015年间的税收协议容许了苹果将销售额归入一家“总部”名下,而这一“总部”实际并不存在,也不能产生巨额利润。
The result was that Apple avoided tax on almost all the profit generated from its multi-billion euro sales of iPhones and other products across the EU’s single market. It booked the profits in Ireland rather than the country in which the product was sold.
由此,苹果在欧盟单一市场销售亿万欧元的iPhone和其他产品,所得利润几乎都得以避税。公司将盈利计入爱尔兰的业务部门,而非产品的实际销售国。
Apple and Ireland said they intend to appeal against the ruling.
苹果公司和爱尔兰表示,他们将就这一裁决提出上诉。
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