Apple’s first EU anti tax avoidance in the European Chinese enterprises or face similar punishment soulseek

Apple in the EU anti tax avoidance in the European Chinese enterprise or the first knife face similar punishment in the EU Apple launched the first anti avoidance knife EU anti avoidance investigation, is to prevent the implementation of the EU tax fines, low tax rates in order to attract foreign investment, while Apple is not only one of the companies surveyed the "legal" reporter Li Lijuan in September, the new Apple mobile phone on sale in August, this year is no exception, IPhone 7 rujierzhi, caused many fruit carnival. But from the market point of view, a lot of people are worried that IPhone’s performance is still able to continue the previous glory. A recent ruling by the European Union has raised concerns about the market. Shortly before the release of IPhone 7, it is reported that Apple Corp will usher in a tax from the EU, up to 13 billion euros of punishment". The news comes from the recent European Commission on apple in the Irish tax verdict, if the facts established, Apple may need to fill the EU $19 billion inclusive of tax evasion. Apple will also become the European Parliament issued a "anti tax declaration", the first frame to anti avoidance steel enterprises. But after apple, there may be more enterprises are facing similar penalties, including some in the production and management of Chinese multinational companies may also face the knife". Rapid adoption of the directive in 2014, the European Union launched the tax on the survey of large multinational companies, Apple has not only found suspected tax evasion of other technology companies, such as Microsoft and HP, also in the Irish resident companies, using the country’s preferential policies and the legal loophole of tax avoidance. After more than two years of investigation, in August 30th, the European Union released the survey report. Leading the survey of the European Commission competition commissioner Vestager M said that Ireland give Apple tax incentives in violation of the EU "ban state subsidies" clause, "Apple tax preference obtained in the EU is illegal, the EU Member States not only to specific enterprises to provide preferential tax". The European Commission ruled that Apple should be back to Ireland up to 13 billion euros (about 96 billion 800 million yuan) tax. "In July 12, 2016, the European Parliament passed the EU anti avoidance instruction (Anti Tax Avoidance Directive, hereinafter referred to as the" instruction "), the instruction is a part of the beginning of this year promulgated the" EU anti tax package ", is a key step in the EU anti avoidance action plan." The Price Waterhouse researcher Qiu Mingliang in an interview with reporters said the "legal". The instruction involves five aspects of the anti avoidance rules, namely hybrid mismatch arrangements limit, controlled foreign companies rules, between group loan interest deduction limit, exit tax as well as the general anti avoidance rule. Among them, the first three are corresponding to the economic cooperation and Development Organization (OECD) tax base erosion and profit transfer (BEPS) 2-4 plan of action, the latter is the EU with the characteristics of the anti avoidance rules of the two. Kim Du law firm in the European region, the tax department responsible person相关的主题文章: