1.原文连结：http://finance.yahoo.com/news/eu-opens-depth-probes-tax-095342369.html
2.内容：
Humbler不负责任翻译
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.
布鲁塞尔(路透社)—欧洲委员会在周三说明，他们对苹果 星巴克 飞雅特 这三间企业在
在爱尔兰 新西兰 和 卢森堡 的财报做了深入调查。
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.
这份调查聚焦在是否这三个欧盟成员对于这三间企业的企业税缴纳金额，是否有遵守国家
援助规定。
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.
企业逃税已在这几年报告中成为国际的重要议题，像是苹果和古歌利用复杂的企业结构来
减税。
The EU said its investigation follows reports some companies have received
significant tax reductions through rulings by national authorities.
欧盟当局表示，根据他们的调查，某些企业因政府当局的许可而大幅度减少税金。
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.
苹果表示他从未收到爱尔兰政府特别的税收政策，爱尔兰当局也表示他没有任何国家援助
，会积极的替他的清白辩护。
Fiat declined to comment and Starbucks was not immediately available for
comment.
飞雅特拒绝做出声明，而星巴克目前还得到任何回应。
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英国国会的调查中表示，他收到新西兰的租税协议，愿意提供非常低的税务
，同时美国参议院去年的调查透露，苹果利用爱尔兰的空头公司藏了数百亿美元。
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.
苹果在美国的母公司借由与爱尔兰分公司的交易，来让分公司能得到某些公司授权的智慧
财产权，帮助他们在像是英国或是法国无税可报。
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.
苹果在爱尔兰的措施帮助他有效的节税，去年只要在非美国领土收入缴纳3.7%税额，它的
年报显示，在他海外市场的现行税率非常低。
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.
税率规定一般代表着移转订价的政策，总价依据同集团各公司的交易而定。
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已经开始推动一个新规定去解决滥用移转订价或是其他形式的公司获利移转。
3.心得/评论(必需填写)：
虽然是不负责任翻译，也花了不少心力，有错烦请告知，谢谢。
被点名的公司快来台湾，台湾是企业天堂，低税且政府还会提供土地和廉价高品质的劳工