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  3. Text 4 The EU's faltering progress towar

Text 4 The EU's faltering progress towar

练习题库2022-08-02  72
问题 Text 4 The EU's faltering progress towards a common system of taxing the huge revenues of the new digital giants lurched forward this morning as Margrethe Vestager,the EU commissioner in charge of competition,declared that Amazon had received unfair state aid from Luxembourg through its tax arrangements,and demanded that it pay￡250m in back taxes.At the same time,Ms Vestager announced that the European commission would haul Ireland up before the European court of justice for its failure to demand￡13bn of unpaid tax from Apple,identi{ied in an earlier investigation.The lwo events illusrrate the gulf between the commission,together with some of the EU's iargest economies,and smaller members such as Ireland and Luxembourg.Both Ireland and Luxembourg defend their tax arrangements.Ireland in particular welcomes the thousands of goocl jobs that the tech giants bring and has no desire to find ways of extracting more tax from thcm in case it drives them away.The Irish government also insists that taxation is a sovereign matter,not an arena for EU interference.（ ）thers are under pressure from voters who are outraged that any company can make so much profit in their country and pay so little tax on it.Revenue from Facebook's UK operations,it has emerged,nearly quadrupled last year t0 842m,through growth in digital ad sales;its corporation tax bill crept up from 4.2m t0 5.Im.The US inland revenue service is also keen to find transparent ways of taxing the new digital economy,and is watching jealously as the European commission draws up its plans,suspicious of any move that might be used by the tech giants to offset their US tax bills.Already,companies such as Google and Amazon hold billions of dollars in offshore funds,where ihey are out of reach of the taxman.The US defensiveness about its own tax revenues points to the need for a global rather than a merely European solution to the question of how,what and whcre to tax the digital economy,but progress through the Organization for Economic Co-operation and Development（OECD）is glacial,and would in any event only be advisory.The commission is still hoping to get agreement on a common corporate tax base that would help to identify the parameters of any new tax system,but progress has stalled because of complexities around double taxation.Meanwhile the American Chamber of Commerce in Europe（ACCE）is warning that any attempt to tax the tech giants more would threaten investment and expansion.But across most of the EU discontent is growing,not just over the failure to pay tax-which has already prompted some tech companies to become more transparent,and even pay more-but over many of their practices.The chief executive of the ride-hailing app Uber has been in London this week trying to patch up relations with Transport for London（TfL）.Margrethe Vestager is right:enforcing regulations works.According to the first paragraph,Amazon_____.A.is demanded to pay back taxes it owes to IrelandB.will be brought to the European court of justiceC.has enjoyed tax benefits offered by LuxembourgD.got involved in the case of Apple's tax avoidance
选项 A.is demanded to pay back taxes it owes to Ireland
B.will be brought to the European court of justice
C.has enjoyed tax benefits offered by Luxembourg
D.got involved in the case of Apple's tax avoidance
答案 C
解析 [信息锁定]首段①句指出，欧委会竞争事务专员要求亚马逊偿还2.5亿欧元的退税，因为它通过卢森堡的税收协定获取了不正当的补贴。过滤信息便是：亚马逊受惠于卢森堡提供的税收优惠政策．C.正确。[解题技巧]A.、B.利用②句欧委会第二项声明干扰，但核心内容为“爱尔兰未能强令苹果缴税，所以欧盟拟将其送上法庭受审”，与亚马逊无关。D.利用“亚马逊、苹果均为科技巨头公司”这一事实捏造”前者受后者无故牵连”，背离文意。
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