1.原文連結：http://finance.yahoo.com/news/eu-opens-depth-probes-tax-095342369.html
2.內容：
Humbler不負責任翻譯
BRUSSELS (Reuters) - The European Commission said on Wednesday it had opened
three in-depth investigations into tax decisions affecting Apple, Starbucks
and Fiat Finance and Trade in Ireland, the Netherlands and Luxembourg
respectively.
布魯塞爾(路透社)—歐洲委員會在周三說明，他們對蘋果 星巴克 飛雅特 這三間企業在
在愛爾蘭 紐西蘭 和 盧森堡 的財報做了深入調查。
The probes focus on whether decisions by authorities in the three European
Union member states about corporate tax to be paid by the three companies
comply with state aid rules.
這份調查聚焦在是否這三個歐盟成員對於這三間企業的企業稅繳納金額，是否有遵守國家
援助規定。
Corporate tax avoidance has risen to the top of the international political
agenda in recent years amid reports of how companies like Apple and Google
use convoluted structures to slash their tax bills.
企業逃稅已在這幾年報告中成為國際的重要議題，像是蘋果和古歌利用複雜的企業結構來
減稅。
The EU said its investigation follows reports some companies have received
significant tax reductions through rulings by national authorities.
歐盟當局表示，根據他們的調查，某些企業因政府當局的許可而大幅度減少稅金。
Apple said it has not received any selective tax treatment from the Irish
authorities, while the Irish government said it was confident that it has not
breached state aid rules will defend its position vigorously.
蘋果表示他從未收到愛爾蘭政府特別的稅收政策，愛爾蘭當局也表示他沒有任何國家援助
，會積極的替他的清白辯護。
Fiat declined to comment and Starbucks was not immediately available for
comment.
飛雅特拒絕做出聲明，而星巴克目前還得到任何回應。
Starbucks told a UK parliamentary investigation in 2012 that it received a
tax deal in the Netherlands which allowed it to enjoy a "very low" tax rate,
while a U.S. Senate probe last year revealed that Apple had sheltered tens of
billions of dollars in profits from tax by using Irish companies that had no
tax residence anywhere.
星巴克在2012英國國會的調查中表示，他收到紐西蘭的租稅協議，願意提供非常低的稅務
，同時美國參議院去年的調查透露，蘋果利用愛爾蘭的空頭公司藏了數百億美元。
Apple in the United States entered into deals with the Irish subsidiaries
whereby the Irish units received the rights to certain intellectual property
that were subsequently licensed to other group companies, helping ensure
almost no tax was reported in countries such as Britain or France.
蘋果在美國的母公司藉由與愛爾蘭分公司的交易，來讓分公司能得到某些公司授權的智慧
財產權，幫助他們在像是英國或是法國無稅可報。
Apple's Irish arrangement helped it achieve an effective tax rate of just 3.7
percent on its non-U.S. income last year, its annual report shows – a
fraction of the prevailing rates in its main overseas markets.
蘋果在愛爾蘭的措施幫助他有效的節稅，去年只要在非美國領土收入繳納3.7%稅額，它的
年報顯示，在他海外市場的現行稅率非常低。
Tax rulings are used in particular to confirm transfer pricing arrangements,
covering prices charged for transactions between various parts of the same
group of companies.
稅率規定一般代表著移轉訂價的政策，總價依據同集團各公司的交易而定。
The Group of 20 leading nations has launched a drive to develop new rules to
tackle abusive transfer pricing and other forms of corporate profit shifting.
G20已經開始推動一個新規定去解決濫用移轉訂價或是其他形式的公司獲利移轉。
3.心得/評論(必需填寫)：
雖然是不負責任翻譯，也花了不少心力，有錯煩請告知，謝謝。
被點名的公司快來台灣，台灣是企業天堂，低稅且政府還會提供土地和廉價高品質的勞工