Fill in the Blanks Apple upset about EU Tax BillOnline version Listen to the following article by Dan Friedell and fill in the missing words. by Simone De Pass 1 investigation Competition Obama 2014 commissioner back allegation $400 taxes million Commission Fiat Finance largest spokesman administration After a two - year , the European Union ( EU ) says the American company Apple must pay over $14 billion in back taxes to Ireland . The EU ? s competition said the company did not pay enough in taxes between 2003 and . She questioned how anyone might think that Apple ? s 2014 Irish tax rate of five thousandths of one percent was fair . The European Commission is responsible for making official decisions for the European Union . The Commission follows rules designed to make sure businesses in Europe compete fairly . In late August , the Commission announced that it would attempt to recover the from Apple . It said the company reported earnings for all of the computers , computer tablets and mobile phones it sold in Europe through its office in Ireland . Because of a tax deal with the Irish government , Apple never had to pay much tax on its earnings . The is not only investigating Apple . It is looking at deals between European countries and major international businesses including Starbucks , , Amazon and McDonald ? s . Apple Chief Executive Officer Tim Cook denies the EU allegations . He said Apple paid in taxes in 2014 , and his company paid more in taxes than any other business in Ireland . The tax bill is not only causing concerns in Ireland and Europe . Government officials in the United States are also worried . Josh Earnest is the for President Barack Obama . He said Americans could be hurt by the EU ? s ruling if Apple is required to make the payment . He said the company then could legally reduce the billions of dollars it pays Ireland from the U . S . taxes it owes . Earnest said the is concerned EU officials decided to rule against Apple without first talking to the U . S . government . The U . S Treasury Department called the EU ? s decision unfair . It claimed the EU was targeting American companies for punishment recently . The commission denied that . On September 1 , Tim Cook told an Irish newspaper that Apple would work with Irish officials to overturn Europe ? s decision . He also said the tax ruling was politically motivated . The European Commission said Ireland offered Apple the low tax rates in order to save thousands of Apple jobs within the country . It called the deal , " illegal . " Ireland ? s Minister of , Michael Noonan , said his country will appeal the commission ? s ruling . But if the tax is paid , it would be the ever in Europe . I ? m Dan Friedell .