sweetheart deal 甜心交易

sweetheart deal
繁：甜心交易
简：甜心交易

歐盟8月30日裁定，愛爾蘭政府與美國科技業巨擘蘋果公司達成的極低稅率稅務協議(「甜心交易」)為違法，蘋果須向愛爾蘭補交130億歐元稅款再加利息，金額為歐洲同類案件的最高紀錄。華盛頓對歐盟此舉表達強烈不滿，警告將嚴重損害美歐的經濟關係。

美國強烈不滿 雙方經濟關係 將受嚴重損害 判蘋果藉愛爾蘭避稅 歐盟：須補繳130億（2016年8月31日）。星島日報，取自 http://www.singtaousa.com/867528/post-美國強烈不滿-雙方經濟關係-將受嚴重損害-判蘋果/?variant=zh-hk&fs=16

In August the EU said Ireland had broken European law by giving Apple a sweetheart deal. It ordered the country to bill the iPhone maker a record 13 billion euros ($13.9 billion) in back taxes, plus interest, from 2003 to 2014. One example the Commission cites: In 2011, a unit called Apple Sales International recorded profits of about 16 billion euros from sales outside the U.S. But only 50 million euros were considered taxable in Ireland, leaving 15.95 billion euros of profit untaxed, the Commission says.

Sebag, G., Doyle, D. &, Webb, A. (2016, December 17). The Inside Story of Apple’s $14 Billion Tax Bill. Bloomberg. Retrieved from https://www.bloomberg.com/news/articles/2016-12-16/the-inside-story-of-apple-s-14-billion-tax-bill