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 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 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 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 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“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 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 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，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 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，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。”