法国给麦当劳的当头一棒

看来欧洲对于整顿跨国公司的税务问题下了决心，这个消息对正寻求迅速扩张的“麦叔叔”来说可真的不那么美好。

测试中可能遇到的词汇和知识：

alleged所谓的；声称的[ə'ledʒd]

affiliate隶属的机构[ə'fɪlɪeɪt]

ruling主要的；支配的['ruːlɪŋ]

verdict结论；裁定['vɜːdɪkt]

subsidiary子公司；辅助者[səb'sɪdɪərɪ]

continent洲，陆地['kɒntɪnənt]

scrutinise仔细检查（等于scrutinize）['skruːtɪnaɪz]

McDonald's hit by French tax bill （686words）

By Adam Thomson in Paris

McDonald's France has been sent a bill for alleged unpaid taxes, as part of a crackdown by French authorities on multinational companies that shift their profits abroad.

According to people familiar with the case, the French finance ministry has taken issue with the amount of money McDonald's France paid to a Luxembourg-based affiliate for services — including its use of the fast-food restaurant brand name — which helped to reduce McDonald's taxable profits in the country.

McDonald's France declined to comment on reports of the bill, which some media reports have suggested could be as high as €300m — including €100m in fines.

Instead, the company said in statement: “McDonald's is one of the biggest taxpayers in France and we are proud of it.” It added that McDonald's and its franchises had paid €1.2bn in taxes since 2009, invested €1bn and created more than 15,000 jobs in France.

France's finance ministry declined to comment on the matter, pointing out that it was governed by tax secrecy rules.

News of the tax bill, first reported by French business magazine L'Expansion, follows a European Commission investigation into a deal that McDonald's struck with tax authorities in Luxembourg.

In December, the commission accused Luxembourg of establishing a tax scheme for McDonald's that allows the US fast-food group to pay no tax on its European royalties, either in the US or in the Grand Duchy.

Margrethe Vestager, competition commissioner, said at the time that Luxembourg had acted against the spirit of a US-Luxembourg double taxation treaty.

“A tax ruling that agrees to McDonald's paying no tax on their European royalties either in Luxembourg or in the US has to be looked at very carefully under EU state aid rules,” she said. “The purpose of double taxation treaties between countries is to avoid double taxation — not to justify double non-taxation.”

France's move against McDonald's comes as the EU continues a broader crackdown against aggressive corporate tax planning. Brussels issued its first verdicts in tax cases in October, ordering Luxembourg and the Netherlands to claw back tens of millions of euros of underpaid tax from Italian carmaker Fiat and US coffee shop chain Starbucks.

A report published last year entitled “Unhappy Meal” also claimed that McDonald's and its subsidiaries had undertaken an aggressive European restructuring in 2009 that “led to the avoidance of significant amounts of tax across the continent”.

This report, written by several trade unions and the charity War on Want, claimed that the restructuring could have meant the French government missed out on up to €713m in taxes between 2009 and 2013.

France now represents a big market for McDonald's — thanks to the rise in popularity of fast food in the country over the past few decades. According to its website, the French business had outlets at more than 1,000 locations in the country in 2014, more than in the UK.

Sending it a tax bill appears to be part of a bigger push by the national government to scrutinise the tax practices of multinationals. In February, the country's Socialist government ruled out the possibility of a tax deal with Google — only days after the US search engine struck a £130m settlement with the UK government over back taxes.

Michel Sapin, finance minister, said at the time that the bill Google would eventually have to pay in France would be “way bigger” than the amount it had settled with UK authorities.

At a European level, multinational companies have also been facing more scrutiny on tax — especially since the leak of the so-called Panama Papers, which reveal how a Panamanian law firm has set up offshore funds to help companies and individuals hide their wealth.

This month, Lord Hill, EU commissioner for financial services, unveiled a set of draft rules that would compel companies with global revenues of more than €750m per year to provide a public country-by-country breakdown of key financial information — claiming the move would expose complex corporate arrangements intended to avoid tax.

However, these measures need approval from the European parliament and national governments to become law, a requirement that will almost certainly mean months of debate on amendments.

请根据你所读到的文章内容，完成以下自测题目：

1.What did McDonald's do to reduce its taxable profits in France?

A.paid to an affiliate for services

B.paid by check

C.traded with oversea relative company

D.attributed profits to subsidiaries

答案(1)

2.How much should McDonald's pay to French finance ministry as the fine?

A.€300m

B.€200m

C.€100m

D.€2.2b

答案(2)

3.What is the problem of McDonald's now in Europe according to the commission?

A.double non-taxation

B.double taxation

C.pay their their European royalties to US

D.mass layoff

答案(3)

4.In which country could companies hide their wealth legally?

A.UK

B.Panama

C.Socialist state

D.none

答案(4)

* * *

(1)答案：A.paid to an affiliate for services

解释：文章第二段，由知情人士透露可知。

(2)答案：C.€100m

解释：法国税务局要求麦当劳法国分公司补交3亿欧元（约合人民币22亿元）的税金，其中1亿欧元为罚款。

(3)答案：A.double non-taxation

解释：委员会指责麦当劳在将应缴纳的税款在欧洲和美国双边都没有缴纳。

(4)答案：B.Panama

解释：文章提到在巴拿马这样做是合法的。